Results 21 to 30 of about 179,553 (264)
Systems, 2022 The mixed ownership reform aims to improve the property rights structure of the state−owned enterprises (SOEs) and reduce agency costs, and the current mixed reform strategies mainly include equity blending by introducing external non−state capital ...
Dongxue Zhai +3 more
doaj +1 more source
Humanities & Social Sciences Communications, 2020 Agency problems arise in any environment involving a principal–agent relationship. This study examines the effect of horizontal fiscal externalities on the optimal matching grant rate in a model where agency costs are inevitable. Because this study takes
Tong Yang
doaj +1 more source
The Relationship of Corporate Governance Mechanisms with Costs of the Agencies of Iranian Companies [PDF]
مدیریت بازرگانی, 2014 This study attempts to investigate the impacts of severalcorporate governance mechanisms on two alternative proxies for agencycosts, namely the ratio of total sales to total assets (asset turnover) and theratio of selling, general and administrative ...
Gholamhosein Nikookar +3 more
doaj +1 more source
Annual report readability and corporate agency costs
China Journal of Accounting Research, 2018 Annual reports are the main sources of information for outside investors’ investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences.
Jin-hui Luo, Xue Li, Huayang Chen
doaj +1 more source
Impact of Agency Costs on Firm Performance: Evidence from Vietnam
Organizations and Markets in Emerging Economies, 2019 An assumption in agency costs theory is that agency costs can exert a negative impact on firm performance. In this study, we examine the impact of agency costs on firm performance of Vietnamese listed companies.
Le Duc Hoang +4 more
doaj +1 more source
Agency Costs & Independent Audit Services Pricing [PDF]
بررسیهای حسابداری و حسابرسی, 2009 Theorithecally the existence, growth and diversity of agency relation is expected to effect on audit pricing by affecting size, complexity and risk of the auditee. But no adequate evidences have been documented. This study investigates the association of
روح اله رجبی +1 more
doaj
The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises [PDF]
پژوهشهای تجربی حسابداری, 2012 This research investigates the impact of privatization on agency costs in privatized firms with considering corporate governance mechanisms and regulation environment modification .
Vida Mojtahedzadeh, Hamideh Esnaashari
doaj +1 more source
Can governance mechanisms minimize agency costs?
JPPI (Jurnal Penelitian Pendidikan Indonesia)The purpose of this research is (1) to know whether agency costs incurred in companies listed on IDX 30 are of high or low value? (2) The aim is to investigate how agency costs are affected by different corporate governance mechanisms, specifically the ...
Linda Linda +3 more
doaj +1 more source
Agency Costs and Ownership Structure in Oil Industry
RAC: Revista de Administração Contemporânea, 2019 This work focuses on analyzing the influence of government ownership of oil companies listed on US stock exchanges on its agency costs, taking into account characteristics of such companies that may interfere on this relationship.
Rafael Pessoa Delgado +1 more
doaj +1 more source
Do ESG activities reduce agency costs?
International Review of Economics & FinanceThis work explores the ongoing debate about whether a firm's increased Environmental, Social, and Governance (ESG) activities affect its agency costs—the expenses arising from conflicts between shareholders and managers, or shareholders and creditors ...
Richard Paul Gregory
doaj +1 more source