Xu, Canyu; Hu, Zhiying; Liang, Shangkun - In: China journal of accounting research : CJAR 14 (2021) 1, pp. 25-42
resulting from deep-level attributes. Furthermore, the inhibitory effect of board faultlines is stronger in state-owned … enterprises (SOEs) than in non-SOEs. As an important governance mechanism, management shareholdings can reduce agency costs and …