Tax payments stimulate business enterprises to choose tax management through tax
avoidance activities, which is the legal practice to reduce the amount of tax payable. In …

Purpose This paper aims to review empirical research on the relationship between
institutional ownership (IO) and board governance (85 studies). Design/methodology …

This paper empirically investigates the impact of cognitive board diversity in education,
expertise, and tenure facets on financial distress likelihood in the emerging economy of …

The aim of this study was to examine the moderating effect of ownership concentration (OC)
on the relationship between impactful female directors and earnings management (EM). The …

Purpose This study aims to examine the effects of agency cost on auditor choice. This paper
also deals with the moderating role of the board's financial expertise (Bfe) and the status of …

Purpose This study aims to assess the effect of corporate lobbying power on fraud and
money laundering in listed firms on the Tehran Stock Exchange. For the study, the …

This paper explores the moderating role of family ownership in the relationship between
board diversity and financial performance. The study sampled data of 98 Saudi non-financial …

Purpose The purpose of this paper is to examine the effect of chief executive officer (CEO)
overconfidence on earnings quality and the moderating role of ownership structure as a …

This study focuses on exploring the relationship between industrial intelligence and capacity
utilization based on the perspective of green development. Based on a fixed effect model …

Understanding institutional investors' investment criteria in emerging markets is essential
because they typically make large investments without control rights or protection of the rule …