Does internal control over financial reporting really alleviate agency conflicts?
Baolei Qi, Liuchuang Li, Qing Zhou, Jinghui Sun
| Year of publication: |
December 2017
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|---|---|
| Authors: | Qi, Baolei ; Li, Liuchuang ; Zhou, Qing ; Sun, Jinghui |
| Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 57.2017, 4, p. 1101-1125
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| Subject: | Agency conflicts | Capital expenditures | Cash holdings | Internal control | Internes Kontrollsystem | Prinzipal-Agent-Theorie | Agency theory | Corporate Governance | Corporate governance | Cash-Management | Cash management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/acfi.12198 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011820365