Does enhanced disclosure really reduce agency costs? : evidence from the diversion of corporate resources
Year of publication: |
2012
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Authors: | Huang, Pinghsun ; Zhang, Yan |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 87.2012, 1, p. 199-229
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Subject: | cash holdings | corporate disclosure | corporate governance | transparancy | Corporate Governance | Corporate governance | Unternehmenspublizität | Corporate disclosure | Prinzipal-Agent-Theorie | Agency theory | Auskunftspflicht | Disclosure regulation | Unternehmenserfolg | Firm performance |
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