Corporate governance Financial reporting 2 Iran 2 Malaysia 2 PLS 2 financial performance 2 market orientation 2 partial least squares 2 social performance 2 tourism and hospitality 2 upscale hotels 2 AGENCY PROBLEMS 1 Acquisition 1 Agency theory 1 Audit fee 1 Auditor tenure 1 BANKS 1 Board of directors 1 Boards of directors 1 Borrowing covenant violation 1 CAPM 1 CORPORATE GOVERNANCE 1 CULTURE 1 Compensation 1 Cost of debt 1 Cost of equity capital 1 Costs 1 Credit markets 1 Diversity 1 Earnings conservatism 1