The Chief Executive Officer (CEO) is pivotal in firm governance and is tasked with policy implementation and maximizing shareholder benefit. However, predicting CEO behaviour remains challenging, especially when considering CEO power (CEOP). Hence, this study explores the link between CEOP and...

This study ascertains whether a composite corporate governance (CCG) index is related to the sustainability reporting quality of listed banks in Nigeria. We posit that, for a company to report adequately on sustainability initiatives, there must be a strong corporate governance mechanism. Using...

The study's purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in Egypt. From 2016 through 2020, the sample consisted of 61...

This study assesses the relationship between the ownership structure and corporate tax avoidance based on annual financial data of Chinese A-share listed firms during 2010-2020. Firstly, the empirical results demonstrate that when a listed firm has multiple large shareholders (MLS), these...

Corporate innovation plays a crucial role in maintaining competitiveness and enhancing firm value. However, despite being the world's leading manufacturing nation, the role of managerial ownership in fostering innovation within the Chinese manufacturing industry has not received adequate...

This study aims to examine the investigate the audit committee characteristics on tax planning in the agro-industry listed companies in Thailand. This research used 229 firm-year data extracted from the annual financial reports (form 56-1) and data from the SET Security Market Analysis and...