The principal-agent model of executive compensation is of central importance to the modern theory of the firm and corporate governance, yet the existing empirical evidence supporting it is quite weak.
Malaysian companies are being called on to adopt Integrated Reporting, as part of the Malaysian Corporate Governance Code launched today by the Securities Commission Malaysia. The International Integr
The Environmental, social, and governance (ESG) disclosure is an important aspect of firms’ strategies. Therefore, exploring how to facilitate the firms’ ESG disclosure is necessary. This paper examin
Abstract Purpose: To analyse the impact of women on boards of directors and the gender of CEOs and CFOs on the earnings management and, thus, on the quality of the financial information of European li
