How to secure a sustainable future is currently one of the key challenges across society. Bandura’s theory human agency provides important insights into this question by recognising role individual, proxy and collective in initiating action change. In article, we conceptualise sustainability discuss psychological features competencies that are relevant for supporting education. Agency may manif...

This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between governance and aggressiveness. findings provide evidence of conflicts companies authorities. A mechanism can improve the quality financial reporting. result also illustrates how affects actions at various levels using regression quantile analysis. It is ...

In this paper, we expand cultural Mindset Agency Theory. Recently, we have shown that the three bi-polar traits of a cultural agency personality (cognitive orientation; figurative orientation and operative orientation) result in eight extremal and contrasting mindset types. Through expansion of James Gross’s (1998) model of emotion regulation, and integrating this with Mindset Agency Theory, we...

According to agency theory, the interests of shareholders are safeguarded only where different people occupying the two positions of the Chief Executive Officer (CEO) and the chairman of the board of directors. This implies that CEO duality (i.e. the CEO serves also as the board chairman) is negatively associated with corporate performance. However, empirical evidence is mixed with respect to t...