Search Results - subject:"type II agency problem"

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

Has damage from goodwill impairment grown in China? : analysis and response

Wang, Yan; Li, Tao; Wang, Deli; Liu, Kun - In: China journal of accounting studies 9 (2021) 2, pp. 168-194

From the perspective of high-quality acquirers (with generated goodwill), this study analyses the conflicting issues in the formation, recognition and subsequent measurement of goodwill and finds that good enterprises are not willing to make a timely provision for goodwill impairment, and the...

Persistent link: https://www.econbiz.de/10013254639