This article studies how a firm fosters formal and informal interaction among its employees to create a collective identity and positively influence their effort. We develop an agency model, in which employees have both a personal and a social ideal for effort. The firm does not observe the...

The government program for 2013-2016 provides, as one of the main lines of action, the development of social services while reducing the volume of direct financial benefits granted and the development of a system based on the use of social vouchers. The present study is the corollary of a model...

This paper examines the relationship between family ownership and firm performance over the period 2009-2017 for a large sample of French-listed firms. Previous research showed that family ownership can bring both benefits and costs to firms. Empirical results in whether it enhances or...

Despite the long history of testing agency theory, it is yet standing undefeated. This study examines the relationship between capital structure and firm performance in an emerging economy, Iraq. Moreover, it seeks to find an answer for the question "does agency cost moderates the relationship...

Although scholars and practitioners are recently showing a growing interest in integrated reporting, investigating the variables affecting the integrated reporting quality in Malaysia has not been examined and is still unexplored. This paper aims to fill this gap, by exploring the influence of...

This study attempts to provide empirical evidence on the real motivation of CEOs to engage in corporate social responsibility. Based on the Agency and Stakeholder theories, the power of each component in the CEO compensation structure is employed. Moreover, a corporate governance index was...

This study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor investor protection. Using samples of Portuguese and Spanish listed companies for the period 2010-2021, the results of this research suggest that there is a non-linear...

The article was conducted to evaluate the impact of CEO characteristics on the performance of Vietnamese commercial banks. Variables representing the performance of commercial banks are return on total assets (ROA) and return on equity (ROE). Data was collected from 30 Vietnamese commercial...

The author specifies the pivotal role of accounting information quality in moderating the influence of dividends on the investment decisions of listed firms in Vietnam from 2009 to 2020. In this study, the significant dependence of investment on dividends is proved by the Two-Step System...

In high-tech industries, firms accumulate increasing amounts of excess resources. Existent research paints an ambiguous picture of these slack resources for innovation: while some slack is integral for innovation as fuel for experimentation, too much slack inhibits innovation by causing...