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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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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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Journal of Business Economics and Management, 2018 The study investigates the role of financial development in boosting the investment efficiency of firms’ investments in China. Using a large sample of firm-level financial data and country level economic data over the period 2004–2015, present study ...
Muhammad Kaleem Khan +4 more
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Executive compensation as an agency problem [PDF]
SSRN Electronic Journal, 2003 This paper provides an overview of the main theoretical elements and empirical underpinnings of a “managerial power” approach to executive compensation. Under this approach, the design of executive compensation is viewed not only as an instrument for addressing the agency problem between managers and shareholders but also as part of the agency problem ...
Bebchuk, Lucian A., Fried, Jesse M.
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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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Does Stewardship Theory Provide a Viable Alternative to Control-Fixated Performance Management?
Administrative Sciences, 2020 Stewardship theory provides an interesting alternative to agency theory, which in the recent New Public Management era supported the introduction of rigorous performance management systems based on generalized mistrust in and control of public employees.
Jacob Torfing, Tina Øllgaard Bentzen
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Yardstick Competition and Political Agency Problems [PDF]
SSRN Electronic Journal, 2001 This paper analyzes the role of yardstick competition for improving political decisions. We examine how performance comparisons across jurisdictions affect the agency problem resulting from uncertainty about politicians (adverse selection) and their policies (moral hazard).
Paul Belleflamme, Jean Hindriks
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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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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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Agency Problems and Goal Conflicts [PDF]
SSRN Electronic Journal, 2005 Agency theory is used to evaluate how the European Union (EU) may deal with the resolution of goal and agency conflicts in dealing with failing financial institutions. Experience in the United States suggests that the financial and regulatory structure being put in place, which relies upon country-sponsored deposit insurance funds and home country ...
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