Purpose The purpose of this study is to examine the moderating role of firm size on the relationship between corporate governance (CG) and intellectual capital (IC) efficiency. Design/methodology/approach The methodology was a pooled data for three years (2012-2014) for 171 listed firms,...

Purpose The purpose of the paper is to demonstrate that notwithstanding the fact that stewardship theory embraces things like trust of directors, their professionalism, loyalty and willingness to be concerned for the interests of others, as well as rejecting the foundations of classic agency...

Purpose Borrowing from arguments of agency theory, the present study aims to investigate the moderating effect of the deviation from optimal franchising on the relationship between corporate governance provisions and firm financial performance. Design/methodology/approach The sample consists of...

Purpose – The purpose of this paper is to critically rethink the concepts and the theoretical foundations of IT governance in small‐ and medium‐sized enterprises (SMEs). Design/methodology/approach – The paper is based on multiple case studies. In total, eight cases of outsourced...

Theoretical analyses of (optimal) performance measures are typically performed within the realm of the linear agency model. This model implies that, for a given compensation scheme, the agent’s optimal effort is unrelated to the amount of noise in the performance measure. In contrast,...

International accounting standards are underpinned by a normative approach of accounting, in the sense that these are based on conceptual accounting framework assimilated by a theoretical framework. The conceptual framework’s development is based on a priori theory, initiated by Chambers, in...

This article seeks to verify the existence of a relationship between the rate of remuneration charged by the administrators of investment funds and the profitability of these portfolios, under the perspective of the Agency Theory. The Agency Theory seeks to explain the conflicts of interest that...

Performance contract (PC) is a negotiated agreement, arrived at after a meeting of minds, between a government and a respective ministry, department, agency or a public officer, clearly specifying short-term implementation goals, obligations and responsibilities between the two parties (GOK,...

El objetivo de la presente investigación es explicar el proceso de formación de la reputación corporativa y, justificar, no sólo la contribución de este activo a la creación de valor, sino además la relación inversa, la repercusión que el valor de la empresa y su reparto tienen sobre el...

Purpose – While emotions and feelings arise in the singular personality, they may also develop a normative dimensionality in a plural agency. The authors identify the cybernetic systemic principles of how emotions might be normatively regulated and affect plural agency performance. The purpose...