Search Results - subject:"Agency problem"

Chair-CEO age dissimilarity and firm value : evidence from China

Hu, Qida; Bhuiyan, Md. Borhan Uddin; Houqe, Muhammad - In: Journal of accounting in emerging economies : JAEE 15 (2025) 4, pp. 797-838

Persistent link: https://www.econbiz.de/10015466976

The US individualism-collectivism and labor investment efficiency

Chowdhury, Rajib; Cumming, Douglas J.; Gorkhali, Anjee - In: Corporate governance : an international review 33 (2025) 4, pp. 873-899

Persistent link: https://www.econbiz.de/10015459208

Agency problem : the role of governance as a mitigant in two tier governance system in Indonesia

Alexander, Nico - In: Foundations of Management : the journal of Warsaw … 17 (2025) 1, pp. 25-36

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 …

Persistent link: https://www.econbiz.de/10015410387

Vertical interlock and corporate tax avoidance

Wen, Wen; Qiao, Fei; Feng, Jingli - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-33

This study examines the impact of vertical interlock on corporate tax avoidance in business groups using data on Chinese listed companies from 2003 to 2019. We find that vertical interlock has a negative impact on corporate tax avoidance. Our result is robust to alternative measures,...

Persistent link: https://www.econbiz.de/10015414044

CEO turnover in family firms : the corporate transparency perspective

Lee, Cheng-Hsun; Bose, Sudipta - In: China Accounting and Finance Review 27 (2025) 2, pp. 275-307

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 …

Persistent link: https://www.econbiz.de/10015397421

What can the research on Chinese bureaucracy do for organization theory?

Zhou, Xueguang; Sui, Yuze - In: Management and organization review : MOR ; the official … 21 (2025) 1, pp. 3-20

Persistent link: https://www.econbiz.de/10015449466

Investment and information asymmetry in corporate sustainability : incentive-auditing contracts and policy insights

Wang, Zhongli; Nishihara, Michi - In: International review of financial analysis 105 (2025), pp. 1-15

Persistent link: https://www.econbiz.de/10015625200

Business environments and managers' risk appetite in emerging markets

Sheng, Dachen; Montgomery, Heather; Guyot, Opale - In: International journal of emerging markets 20 (2025) 13, pp. 397-419

Persistent link: https://www.econbiz.de/10015624608

Disciplinary effect of short selling : evidence from mergers and acquisitions

Lin, Hai; Yu, Chang - In: China Accounting and Finance Review 28 (2025) 1, pp. 57-88

Using Regulation SHO's pilot program as a natural experiment, we study how removing short-selling constraints affects a firm's mergers and acquisitions (M&A).Difference-in-difference (DID) regressions.We find that during the pilot program, firms in the pilot group significantly reduce their...

Persistent link: https://www.econbiz.de/10015612272

Does external labour market activeness affect agency problem?

Huang, Yuyun Claudie; Tong, Jamie Y.; Yang, Wenling - In: International review of financial analysis 103 (2025), pp. 1-18

Persistent link: https://www.econbiz.de/10015608325