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Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management [PDF]
مجله دانش حسابداری, 2018 According to the statement of Tehran Securities and Exchange Organization (SEO), reporting important weaknesses of internal controls and designing an effective system of internal control are necessary in achieving micro and macro goals of company.
Mahdi Faghani (Ph.D), Hadi Pahlavan
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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
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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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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
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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
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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
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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
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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
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Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [PDF]
مجله دانش حسابداری, 2015 Intellectual capital as an intangible asset produced within a company could be regarded as a strategic asset that enables the company to create competitive advantage and superior financial performance.
Mehdi Heydari +2 more
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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
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