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Using a linear model, previous studies on the ownership concentration-firm performance nexus have produced inconsistent empirical findings and found no consensus concerning the measure of agency conflict control mechanism. Using a non-monotonic model and a combination of agency conflict control...
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This study considers the effect of ownership characteristics on carbon emission disclosures using balanced panel data and a matched-pair design of 124 annual reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The main result from multivariate analysis...
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Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year‐ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....
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