Results 11 to 20 of about 2,093,874 (309)
Agency theory: Review of the theory and current research
Jurnal Akuntansi Aktual, 2023 This article intends to review the theoretical aspects and current research on agency theory. It aims to explore the main ideas, problems, and issues related to agency theory through a survey of the current literature.
Ranindya Hendrastuti +1 more
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El Muhasaba: Jurnal Akuntansi, 2020 This study aims to examine the influence of tax avoidance andcosts agencyon firm value and wants to test audit quality in strengthening and weakening the relationship between tax avoidance and firm value. The population in this study are companies listed
Warno Warno, Ulul Fahmi
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Cogent Economics & Finance, 2020 The purpose of this article is to determine what causes the phenomenon of disappearing dividends, which mostly occurs in stock exchanges in developed and emerging countries. This is the phenomenon of the decreasing probability of issuers to choose to pay
Zainul Kisman
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Does Capitation Matter? Impacts on Access, Use, and Quality
Inquiry: The Journal of Health Care Organization, Provision, and Financing, 2004 Provider capitation may constrain costs, but it also may reduce access and quality of care. We examine the impacts of capitating the usual source of care of enrollees in health maintenance organizations (HMOs).
Samuel H. Zuvekas, Steven C. Hill
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The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity
International Research Journal of Business Studies, 2018 This research aims to give empirical evidence of the effect of conditional conservatism on company’s investment-cashflow sensitivity, and whether the impact is stronger in high agency cost firms compare to in low agency cost firms.
Bima Abdi Wibawa, Ratna Wardhani
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STRUKTUR KEPEMILIKAN, CORPORATE GOVERNANCE, DAN AGENCY COST
Jurnal Manajemen Universitas Bung Hatta, 2018 Penelitian ini menguji pengaruh struktur kepemilikan, struktur modal, dan corporate governance terhadap agency cost pada perusahaan yang terdaftar di Bursa Efek Indonesia. Jenis data dalam penelitian ini adalah data panel.
Tyara Dwi Putri
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FREE CASH FLOW, OUTSIDER OWNERSHIP, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KOS KEAGENAN
Jurnal Akuntansi, 2016 The purpose of this study was to determine empirical evidence influence of free cash flow, leverage, institutional ownership, foreign ownership and dividend policy on agency cost.
Gerianta Wirawan Yasa +1 more
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Impact of Agency Costs on Investment-cash Flow Sensitivity [PDF]
مجله دانش حسابداری, 2014 Firm’s cash flow as a cheap finance source, may affect the level of investment, and high investment-cash flow sensitivity may cause investment inefficiency.
Mehdi Arabsalehi, Sepideh Kazemi Noori
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Dividend regulation and cost stickiness: evidence from a quasi-natural experiment
China Accounting and Finance Review, 2022 This paper aims to examine the effect of dividend regulation on cost stickiness (i.e. the asymmetric change in firm expense between sales increase and sales decrease) and explore the underlying mechanism.
Liangyin Chen +3 more
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Agency costs and innovation [PDF]
Journal of Economic Behavior & Organization, 1989 Abstract Stylized facts indicate that small firms are responsible for a disproportionate share of innovative research. There are many possible explanations for this fact. The paper seeks to understand this phenomenon as the outcome of an optimal assignment of tasks across individuals and organizations. It is shown that incentive costs associated with
openaire +2 more sources