Search Results - "AGENCY theory"

The effect of contractual and behavioral CEO attributes on aggressive tax avoidance: case of German-listed firms in HDAX.

Authors: Neifar, Souhir Huesing, Silke

Source: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 5, p1966-1989. 24p.

Subject Terms: *TAX shelters, *AGENCY theory, *MONETARY incentives, *CONTRACTS, PSYCHOLOGICAL factors

Integrating theories for insight: corporate governance and environmental disclosure practices in the UAE.

Authors: Masoud, Najeb¹ (AUTHOR) najeb2000@gmail.com

Source: Corporate Governance: The International Journal of Effective Board Performance. 2025, Vol. 25 Issue 7, p1485-1502. 18p.

Subject Terms: *CORPORATE governance, *AGENCY theory, *STAKEHOLDER theory, *GOVERNMENT accountability, *DISCLOSURE, SUSTAINABILITY, ENVIRONMENTAL reporting

Geographic Terms: UNITED Arab Emirates

Board Independence and Bank Risk‐Taking: A Meta‐Analysis of the Role of Formal Institutions.

Authors: Addo, Kwabena Aboah Kumodzie‐Dussey, Makafui Kwame Pugachev, Leonid et al.

Source: Corporate Governance: An International Review. Nov2025, Vol. 33 Issue 6, p1302-1324. 23p.

Subject Terms: *AGENCY theory, *BANK management, *OUTSIDE directors of corporations, *GOVERNMENT agencies, INSTITUTIONAL environment

Sovereign Wealth Fund Typologies and Healthcare Investment: An Exploratory Study of Six Cases Through an Agency Theory Lens.

Authors: McGrath, Rita¹ (AUTHOR) rmcgrath@live.ca

Source: International Journal of Health Planning & Management. Oct2025, p1. 11p. 1 Illustration.

Subject Terms: *SOVEREIGN wealth funds, *AGENCY theory, *INVESTMENT policy, *MEDICAL care financing, *GOVERNMENT policy, *FIELD research, CLASSIFICATION

Independent Director‐Affiliated Donations and Stock Price Crash Risk.

Authors: Yang, Yupeng Liu, Xiaoyuan Shen, Zhe et al.

Source: European Financial Management. Nov2025, p1. 22p.

Subject Terms: *CORPORATE giving, *AGENCY theory, *FINANCIAL crises, *CORPORATE governance, *CORPORATE directors, *BOARDS of directors, *ORGANIZATIONAL governance, ECONOMIC conditions in China

Geographic Terms: CHINA

Mixed-ownership reform and green innovation: based on the perspectives of capital effect and governance effect.

Authors: Shang, Duo Yuan, Dongliang Fan, Libo et al.

Source: Technology Analysis & Strategic Management. Oct2025, Vol. 37 Issue 10, p1097-1111. 15p.

Subject Terms: *AGENCY theory, *GOVERNMENT business enterprises, *ENVIRONMENTAL protection, *HIGH technology industries, *ECONOMIC expansion

Incentive mechanism of rural environmental governance based on a public–private partnership (PPP) model.

Authors: Gu, Cui-ling Li, Yi-xian Ma, Xiao-jian et al.

Source: Management System Engineering. 11/3/2025, Vol. 4 Issue 1, p1-16. 16p.

Subject Terms: *PUBLIC-private sector cooperation, *AGENCY theory, *ENVIRONMENTAL management, *LOCAL government, *PRIVATE companies, RURAL Americans, INCENTIVE (Psychology)

Earnings Pressure and Firms' ESG Performance: Do Executive Environmental Experience and MBA Experience Matter?

Authors: Ren, Ge Zeng, Ping Zhong, Xi

Source: Organization & Environment. Dec2025, Vol. 38 Issue 4, p572-598. 27p.

Subject Terms: *ENVIRONMENTAL, social, & governance factors, *AGENCY theory, *SUSTAINABLE development, *BUSINESS schools, *FINANCIAL stress, *SENIOR leadership teams, SUSTAINABILITY

Do Board Characteristics Influence Carbon Disclosure? A Systematic and Meta‐Analytic Review.

Authors: Singhania, Monica Bhan, Ibna

Source: Corporate Social Responsibility & Environmental Management. Oct2025, p1. 22p. 2 Illustrations.

Subject Terms: *AGENCY theory, *RESOURCE dependence theory, *CORPORATE governance, ENVIRONMENTAL reporting, GENDER inequality

The Fraud Diamond and Abnormal Managerial Tone.

Authors: Pouryousof, Azam Saghafi, Mahdi

Source: Accounting & Auditing Review. 2025, Vol. 32 Issue 3, p508-534. 27p.

Subject Terms: *FRAUD, *AGENCY theory, *CORPORATION reports, *LEADERSHIP, *FINANCIAL leverage, HUMAN behavior models, DECEPTION

Impact of state ownership on labour cost stickiness across strategic and non-strategic industries in developing economies.

Authors: Tileal, Mohammed Arkan Sahib Nassirzadeh, Farzaneh Askarany, Davood

Source: Journal of Economic Studies. 2025, Vol. 52 Issue 7, p1371-1386. 16p.

Subject Terms: *GOVERNMENT ownership, *AGENCY theory, *WAGES, *COST structure, *ECONOMIC development, *MANUFACTURING industries, *ECONOMIC sectors, IDEOLOGY

الدور الفعول السياسات التموينية المنحفظة في العلاقة بين المعاملات مع الأطراف أوي العلاقة ومخاطر الهيار أسعار الأسهم دراسة تطبيقية من واقع بيئة الأعمال.

Alternate Title: The Moderating Role of Conservative Financing Policies in the Relationship Between Related Party Transactions and Stock Price Crash Risk: Empirical Study in the Egyptian Environment.

Authors: محمد جمال عبد الن¹ mohamed.abdelnasser@foc.cu.edu.eg

Source: Journal of Accounting & Auditing (2314-4793). Aug2025, Vol. 14 Issue 2, p1-78. 78p.

Subject Terms: *RELATED party transactions, *AGENCY theory, *DEBT, EXPERIMENTAL design, RESEARCH methodology

When the Servant Is Also Master: A Theory on the Dual Role of Public Managers.

Authors: Luttervelt, Mads Pieter¹ (AUTHOR) mpl@ps.au.dk

Source: Public Administration Review. Jul2025, p1. 11p.

Subject Terms: *PUBLIC administration, *AGENCY theory, *LOYALTY, THEMATIC analysis, SOCIAL role, THEORISTS, ARCHETYPES, RESPECT

Politician–manager relationship, procurement decisions, and corruption risk in local governments.

Authors: Mussari, Riccardo Monteduro, Fabio Caramia, Simona et al.

Source: Local Government Studies. Aug2025, p1-24. 24p.

Subject Terms: *LOCAL government, *AGENCY theory, *PATRONAGE, *EMBEZZLEMENT, *GOVERNMENT purchasing, PUBLIC interest, DISCRETION

Designing a Model of Fundamental Factors of Information Asymmetry within the Framework of Agency Theory.

Authors: Omidi, Nabi¹ nabiomidi@pnu.ac.ir

Source: Financial Management Perspective / Chashm/&āz-i Mudīriyyat-i Mālī. 2025, Vol. 15 Issue 2, p104-124. 21p.

Subject Terms: *INFORMATION asymmetry, *AGENCY theory, *MARKET design & structure (Economics), *FINANCIAL statements, MIXED methods research, INSTITUTIONAL theory (Sociology)

Geographic Terms: TEHRAN (Iran)

CORRUPTION, POLITICAL INTERFERENCE, AND ENERGY GOVERNANCE: REVISITING PRINCIPAL-AGENT FAILURES IN SOUTH AFRICAN AND NIGERIAN POWER UTILITIES.

Alternate Title: CORRUPCIÓN, INTERFERENCIA POLÍTICA Y GOBERNANZA ENERGÉTICA: REVISIÓN DE LAS FALLAS DE LA RELACIÓN ENTRE ELECTRIZ Y AGENTE EN LAS EMPRESAS ELÉCTRICAS DE SUDÁFRICA Y NIGERIA.
CORRUPÇÃO, INTERFERÊNCIA POLÍTICA E GOVERNANÇA ENERGÉTICA: REVISITANDO AS FALHAS ENTRE PRINCIPAL E AGENTE EM CONCESSIONÁRIAS ELÉTRICAS DA ÁFRICA DO SUL E DA NIGERIA.

Authors: Motswaledi, Thabang R. Motloung, Sysman

Source: International Journal of Professional Business Review (JPBReview). 2025, Vol. 10 Issue 7, p1-25. 25p.

Subject Terms: *CORRUPTION, *AGENCY theory, *POWER (Social sciences), *GOVERNMENT business enterprises, *ENERGY policy, NIGERIANS, SELF-interest, SOUTH Africans

Geographic Terms: SOUTH Africa, NIGERIA

Reproductive agencies in regional economic resilience: insights from Covid-19 in Tyrol.

Authors: Lemke, Leonard Kwhang-Gil¹ (AUTHOR) leonard.lemke@gmail.com

Source: European Planning Studies. Sep2025, Vol. 33 Issue 9, p1487-1514. 28p.

Subject Terms: *COVID-19, *AGENCY theory, *ECONOMIC geography, *ECONOMIC development, *GOVERNMENT programs, RURAL conditions, TOURISM research, HUMAN geography

Geographic Terms: AUSTRIA, TYROL (Austria)

E-book Pricing Under the Agency Model: Lessons from the UK.

Authors: Gail, Maximilian Maurice Klotz, Phil-Adrian

Source: Journal of Industry, Competition & Trade. 8/1/2025, Vol. 25 Issue 1, p1-39. 39p.

Subject Terms: *AGENCY theory, *BOOK industry, *RETAIL industry, BOOK sales & prices, TEXTBOOKS, PROPENSITY score matching, LATENT variables, GENRE studies

Geographic Terms: UNITED Kingdom

The role of dual-class share structures on managerial self-interest: evidence from US-listed companies.

Authors: Yin, Zhujia Xie, Zhimei Xia, Jiejin

Source: Applied Economics. Aug2025, p1-15. 15p.

Subject Terms: *AGENCY theory, *CORPORATE governance, *PUBLIC companies, *AUDITING, *STOCK ownership

Geographic Terms: UNITED States

Michael Jensen's contributions to the theory of the firm: A tribute in three acts.

Authors: Madden, Bartley J. Stevens, Douglas E.

Source: Journal of Applied Corporate Finance. Summer2025, Vol. 37 Issue 3, p70-78. 9p.

Subject Terms: *AGENCY theory, *CORPORATE governance, *EXECUTIVES, *STOCKHOLDERS, *CORPORATE finance, LEADERSHIP training