Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
Cogent Business & Management, 2023 This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness.
Bani Alkausar +3 more
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Creative accounting and its influence on corporate performance and financial reporting: A case study of Kosovo [PDF]
Problems and Perspectives in Management, 2021 As it is known, Kosovo is a newly established and developing country. Naturally, creative accounting practices in Kosovo are becoming more frequent due to gaps and weaknesses in management and audit quality.
Enis Abdurrahmani, Zeki Doğan
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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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Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: This research seeks to investigate whether credit trade can decrease cost stickness (as a signal of opportunistic behavior of manager) or not?
Hoda Eskandar, AsoAmin Ashayeri
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Income smoothing and firm value in a regulated market: the moderating effect of market risk [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - This study aims to examine the impact of income smoothing on the value of firms in a regulated security market, moderated by market risk. This is based on the prevalence of accounting scandals resulting in the collapse of firms which has been ...
Segun Abogun +2 more
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Control mechanisms in corporate governance [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2016 The structure of corporate governance is determined by the distribution of rights and responsibilities among different actors in the company structure.
Jovanović-Zattila Milena
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Determinants of Leverage and Agency Problems [PDF]
SSRN Electronic Journal, 1999 In this paper we empirically investigate the determinants of leverage and agency problems and we examine the relationships between leverage and agency problems. As in Titman and Wessels (1988) we use structural equations modeling with latent variables.
de Jong, A., Dijk, R.
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Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [PDF]
پژوهشهای تجربی حسابداری, 2022 Understanding cost behavior in the case of sale changes and examining the factors effective on asymmetric cost behavior lead to the greater awareness of managers' motivations and decisions.
mona parsaei, sara sohrabi
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Kurumsal Sosyal Sorumluluğun Marka İmajına Etkisinde Asil-Vekil Sorunu
Selçuk İletişim, 2022 Bu çalışmanın amacı hissedarlar (asil) ve yöneticiler (vekil) arasındaki sorunla kurumsal sosyal sorumluluk arasındaki karşılıklı ilişkiyi belirleyerek asil-vekil sorununun marka imajına etkileri konusunda farkındalık yaratmaktır.
Belis Gülay
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Growth Opportunities Utilization: Debt Overhang or Asymmetric Information?
Foundations of Management, 2021 Inter-industry has various capital structures to take advantage of growth opportunities due to agency differences and information asymmetric problems. This research aims to analyze: (1) the differences in leverage between industries and (2) the impact of
Martono S. +2 more
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