This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples...

This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the role of research & development in mediating the influence of male CEO masculinity on earnings management. This study uses a quantitative approach with a...

This research proves the consistency of Agency Theory as a solution to explain the role of the influence of profitability, board size, woman on board, which is divided into two, namely woman on board of commissioner and woman on board of directors, as well as political connections to financial...

The current study proposes an integrated theoretical frame work, to explain the moderating role of institutional investors, their investment horizon and corporate governance mechanism in the sustainability of corporate social responsibility (CSR) and firm’s performance nexus. The proposed...

This study investigates the moderating role of ownership structure in the nexus between corporate governance and the financial performance of manufacturing firms in Ghana. The study uses GLS regression to analyze a panel dataset of 7 manufacturing firms over 14 years. We find a positive and...

The present study endeavours to perform a systematic review of the literature related to the impact of corporate governance on dividend policy in the last two decades. This study uses the systematic literature review process . 143 articles were identified initially and subsequently further...

This study aims to obtain empirical evidence of the effect of Board Size, Woman on Boards on Financial Distress, as well as the Role of Political Connections in Moderating Board Size, Woman on Boards on Financial Distress. This study seeks to identify the effect of Board Size, Woman on Boards on...

In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that...

This article aims to investigate whether institutional investors aid in lowering the cost of debt using a sample of 311 nonfinancial firms listed on the Stock Exchange of Thailand (SET) over 2011-2020. All data were obtained from the SETSMART database. Controlling for firm characteristics,...

This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study,...