Results 21 to 30 of about 2,093,874 (309)
Bank ownership, lending relationships and capital structure: Evidence from Spain [PDF]
, 2019 This paper analyses the influence of bank ownership and lending on capital structure for a sample of listed and unlisted Spanish firms in the period 2005–2012.
Fernández Méndez, Carlos +1 more
core +3 more sources
Self-Rated Health Trajectories among Married Americans: Do Disparities Persist over 20 Years?
Journal of Aging Research, 2018 The purpose of this study is to understand self-rated health (SRH) trajectories by social location (race/ethnicity by gender by social class) among married individuals in the United States. We estimate multilevel models of SRH using six observations from
Terceira A. Berdahl, Julia McQuillan
doaj +1 more source
PENGARUH AGENCY COST TERHADAP NILAI PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Ilmiah Manajemen dan Bisnis, 2021 Agency problem timbul akibat adanya perbedaan kepentingan antara agen dan prinsipal. Kepemilikan saham pada perusahaan BUMN yang terkonsentrasi pada kepemilikan pemerintah sebagai prinsipal cenderung memungkinkan terjadinya agency problem yang lebih ...
Made Ratih Nurmalasari +1 more
doaj +1 more source
Research note: an analytical perspective on market decisions and asymmetric cost behavior [PDF]
, 2020 Asymmetric cost behavior has attracted the interest of many (empirical) researchers in the last years. Prior research determines several sources of this behavior such as resource adjustment costs, uncertainties and related beliefs, agency problems ...
Riegler, Christian +1 more
core +1 more source
SSRN Electronic Journal, 2014 This paper investigates two elements of agency costs, namely the wealth-transfer and the value destruction problems, associated with the equity-conversion and writedown CoCo bonds. By focusing on the costs as those stemming from the deviation from absolute priority rule (DAPR), we derive the expressions for the CoCo bonds and show that both agency ...
Kenjiro Hori, Jorge Martin Ceron
openaire +2 more sources
MORAL HAZARD DAN AGENCY COST (Pencederaan Kontrak Bisnis dalam Perspektif Ekonomi Syarî’ah)
Al-Ihkam: Jurnal Hukum dan Pranata Sosial, 2019 A contract for business organization or production process may generally involve Principal- agent problems due to information asymetry. Islâmic business contracts has manifold avenues and modalities to be implemented as according to the suitability of ...
wadhan wadhan
doaj +1 more source
Goodwill impairment, auditor dismissal and opinion shopping–evidence from China
China Journal of Accounting Studies, 2023 Using listed companies from 2010 to 2019 in China, we investigate whether firms engage in opinion shopping activities when firms dismiss the auditors following a goodwill impairment.
Cunyu Xing, Huilan Yuwen, Dan Yang
doaj +1 more source
Journal of Accounting and Investment, 2019 The purpose of this study is to explore the effect of transfer pricing strategy and agency cost on financial reporting aggressiveness. This paper used 61 manufacturing industries listed on the Indonesia Stock Exchange from 2013 to 2017 period among which
Eva Herianti, Amor Marundha
doaj +1 more source
Accounting Comparability and Cash Holdings in Vietnam
International Journal of Financial Studies, 2021 The management of cash requires careful considerations to allow firms to benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost, thus ...
Liem Thanh Nguyen, Khuong Vinh Nguyen
doaj +1 more source
El Muhasaba: Jurnal Akuntansi, 2018 Secara alamiah, perusahaan dalam menjalankan aktivitas bisnis akan dipengaruhi oleh suatu kerangka tata kelola (corporate governance framework). Kerangka tersebut dibentuk hukum dan regulasi, anggaran dasar, kode etik, perjanjian-perjanjian yang dibuat ...
Nina Dwi Setyaningsih
doaj +1 more source