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The effect of family ownership on accrual-based and real activities based earnings management: Evidence from the French context [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: What is the effect of family ownership on accrual-based earnings management (ABEM) and on real earnings management (REM)? Motivation: Despite the importance and the predominance of family companies among the worldwide listed firms ...
Zeineb Feki Cherif +2 more
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AGENCY PROBLEMS AND DEBT FINANCING [PDF]
International Scientific Conference EMAN – Economics & Management: How to Cope with Disrupted Times, 2019 The main objective of this paper is to examine correlation between agency costs measured by identifed approximation of variables and debt fnancing as one of the corporate governance mechanisms for reducing these costs. In a modern corporation where ownership is separated from management, many benefts are viewed primarily through an increasing efciency.
Kokot, Karolina +2 more
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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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Latin American Research Review, 2023 Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on ...
José Ramírez-Álvarez
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Journal of Economic Theory, 1993 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Department of Economics, University of Florida, Gainsville, Florida 32611 ( host institution ) +2 more
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Mechanisms for resolving the agency problem in contemporary corporation [PDF]
Ekonomski Pogledi, 2015 Prevention of reduction in value of business assets or avoidance of yield losses for shareholders could be achieved by applying various mechanisms for solving agency problems.
Selaković Radmila, Zvezdanović Milan
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THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARD COMPANY STOCK PRICE CRASH RISK [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2017 This study aims to analyze the influence of corporate social responsibility disclosure to company stock price crash risk. If socially responsible companies are committed to high standards of information transparency and do not hide bad news, they will ...
Handiyono M.Y. +2 more
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Journal of Accounting and Investment, 2020 Research aims: Investment plays an essential role in the business growth of a company and the economy to develop more broadly. The role makes each institution implement investment targets and takes all actions to support the realization of investment ...
Ahmad Cahyo Nugroho +3 more
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Does Promoter Ownership Affect Dividend Policy? An Agency Problem Perspective
American Business Review, 2023 In this paper, we show a nonlinear relation between promoter ownership and dividends in the Indian context, that is, promoters pay more dividends at lower level of their ownership while they pay lesser dividends when their ownership increases beyond a ...
Geeta Singh +3 more
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REPUTATION AND REGULATIONS AS MARKET AND NON-MARKET MECHANISMS TO REDUCE BIFURCATED RISK
Ekonomia i Prawo, 2015 This paper presents a new concept of bifurcated risk and market and non-market mechanisms reducing the risk. Bifurcated risk occurs in different situations, and it is characterized by a disruption of the relationship between decision-making and the ...
Agata Adamska, Tomasz J. Dąbrowski
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