The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [PDF]
مطالعات تجربی حسابداری مالی, 2023 This paper analyzed the consequences of financial reporting convergence towards integrated reporting in Iran's capital market focusing on agency cost and cost of equity capital.
Hassan Badri Gamchi +3 more
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Financial statement comparability and corporate debt maturity [PDF]
مطالعات تجربی حسابداری مالی, 2022 Financial statement comparability improves the quality of financial information and the information environment, and enabling users to identify similarities and differences between different companies, and evaluating the performance of managers and ...
Mohammad Arabmazar Yazdi +2 more
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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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Investigating the Factors Affecting the Value of Cash held in the Companies Listed in Tehran Stock Exchange under Conditions of Uncertainty [PDF]
Journal of Asset Management and Financing, 2021 Objective: This study assessed the factors affecting the value of cash held in the companies listed in Tehran Stock Exchange under conditions of uncertainty.
Shahnaz Mashayekh, Sara Razani
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Impact of mixed ownership reforms on firm innovation–empirical evidence from China
Journal of Applied Economics, 2022 Based on data from Chinese A-share listed companies from 2008–2018, an investigation is carried out upon the impact of mixed ownership reforms and relative control transfers on corporate innovation before and after the occurrence of mixed ownership ...
Kai Wan, Xiaolin Yu
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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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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
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Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [PDF]
مجله دانش حسابداری, 2018 This study examines the impacts of company diversification strategy on crash risk of stock price with emphasis on agency costs in the companies listed in the Tehran Stock Exchange, TSE.
Rasoul Baradaran Hassanzadeh (Ph.D) +1 more
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The Consequence of Takeover Methods: Schemes of Arrangement vs. Takeover Offers
International Journal of Financial Studies, 2022 This paper examined the effect of two selling processes in the UK market: takeover offers and schemes of arrangement. The latter is argued to allow a bidder to acquire a target company more cheaply and easily because schemes provide a lower threshold of ...
Hala Alqobali, Daniel Li
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