agency problem. To address this problem, corporate governance has been implemented as a mechanism to mitigate its effects …. Consequently, this study aims to provide empirical evidence on the role of governance in alleviating the agency problem. The agency … problem is measured using discretionary accrual, and panel data regression is employed to test the research hypothesis. The …

the Type II agency problem. We also find that tax avoidance serves as an underlying mechanism in the association between … theory as it pertains to the Type II agency problem from a corporate transparency perspective. This is achieved by … requirements and regular independent audits, to mitigate the Type II agency problem in family firms. For family firm owners …