The main aim of the current study is to examine the effect of Chief Executive Officer (CEO)
characteristics on earnings management proxied by discretionary accruals. The study used …

The present study utilizes agency theory and the upper echelons theory (UET) to investigate
whether there is a moderating effect of family ownership concentration (FOWC) on the …

This research aims to investigate the effect of CEO characteristics (female gender,
education, and age) on the financing policy (interest-bearing debt to total assets), investing …

Amid the global surge in emphasis on environmental, social, and governance (ESG)
reporting, the response of family firms to these demands has been underexplored. Chief …

The objectives of the research are to investigate the characteristics of the Board of Directors
on the financial performance of the enterprise using sample data from 52 construction and …

The purpose of this study is to investigate the impact of corporate governance, especially the
characteristics of the chairman of the board of directors (BC)(tenure, expertise and …

Purpose This study aims to examine the relationship between CEO characteristics and the
value of excess cash holdings from the perspective of resource-based view (RBV) theory in …

Even though audit committee (AC) characteristics and corporate social responsibility (CSR)
relationship has long been well investigated, scarce research on committee leadership is …

Consistent with the notion that sustainability reporting (also known as corporate social
responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this …

The paper investigates the moderating effect of CEO race on the relationship between CEO
masculinity and company performance. The sample includes 260 companies listed on the …