Results 31 to 40 of about 242,526 (267)

The Accountant as a Means to Corporate Tax Compliance: Evidence from a Randomized Field Experiment in Ecuador

open access: yesLatin 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
doaj   +1 more source

Mechanisms for resolving the agency problem in contemporary corporation [PDF]

open access: yesEkonomski 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
doaj   +1 more source

Yardstick Competition and Political Agency Problems [PDF]

open access: yesSSRN 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
openaire   +4 more sources

THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARD COMPANY STOCK PRICE CRASH RISK [PDF]

open access: yesRussian 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
doaj   +1 more source

The Impact of Foreign Investor Ownership Level on Agency Problems of Manufacturing Companies in Indonesia

open access: yesJournal 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
doaj   +1 more source

Does Promoter Ownership Affect Dividend Policy? An Agency Problem Perspective

open access: yesAmerican 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
doaj   +1 more source

Agency Problems and Goal Conflicts [PDF]

open access: yesSSRN 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 ...
openaire   +3 more sources

REPUTATION AND REGULATIONS AS MARKET AND NON-MARKET MECHANISMS TO REDUCE BIFURCATED RISK

open access: yesEkonomia 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
doaj   +1 more source

Islamic banks vs. investment funds: Investors' status in theory and practice [PDF]

open access: yesBankarstvo, 2016
From a theoretical point of view, there are certain similarities between Islamic banks and conventional mutual funds, particularly in terms of the fundraising methods. In the paper, we tested that similarity from the practical aspect.
Lekpek Ahmedin
doaj   +1 more source

Do Foreign Institutional Investors impact Compliance with CSR Expenditure Regulation? Evidence from India

open access: yesCopernican Journal of Finance & Accounting
The paper examines the impact of foreign institutional investors’ (FIIs) equity holding on the non compliance with the mandatory CSR expenditure of the Indian firms from 2016 to 2020.
Geeta Singh
doaj   +1 more source

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