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Canada-0-CASES Κατάλογοι Εταιρεία
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Εταιρικά Νέα :
- Theory of the firm: Managerial behavior, agency costs and ownership . . .
We define the concept of agency costs, show its relationship to the ‘separation and control’ issue, investigate the nature of the agency costs generated by the existence of debt and outside equity, demonstrate who bears these costs and why, and investigate the Pareto optimality of their existence
- Jensen, C. , Meckling, H. (1976). Theory of the Firm Managerial . . .
ABSTRACT: This paper examines whether corporate governance mechanisms and the presence of institutional investors in South African publicly listed firms impact agency costs Our findings show that large board size has harmful effects on agency costs; board independence allays agency costs
- Theory of the firm: Managerial behavior, agency costs and ownership . . .
This paper integrates elements from the theory of agency, the theory of property rights and the theory of finance to develop a theory of the ownership structure of the firm
- Investing in Tomorrow: How Indonesian Firms Allocate Free Cash Flow for . . .
Objective: This study is to investigates and prove the role of management ownership in the use of free cash flow to fund the social environment financing (Sustainability Accounting), and as the company's sustainability development strategic objectives
- Audit quality, ESG performance, and regulatory violations: evidence . . .
Article Open access Published: 04 April 2026 Audit quality, ESG performance, and regulatory violations: evidence from China’s capital market Yuanyuan Wang, Muhammad Haroon Shah Yaoyao Wang
- Corporate Governance in Nonprofit Organizations: A Systematic Review of . . .
Findings highlight the importance of board diversity, strategic leadership, ethical practices, and stakeholder alignment in enhancing nonprofit performance and legitimacy Despite these advances, the literature remains geographically skewed, with limited insights from the Global South
- IPSAS COMPLIANCE AND FINANCIAL REPORTING QUALITY OF MINISTRIES . . .
Abstract This study examines the effect of International Public Sector Accounting Standards (IPSAS) compliance on financial reporting quality in Ministries, Departments and Agencies (MDAs) in Rivers State, Nigeria, with particular emphasis on faithful representation A survey research design was adopted, focusing on a population of 310 accounting and finance personnel across all MDAs in Rivers
- The Evolution of Fraud Theory
ABSTRACT This paper revisits the Fraud Triangle, highlighting recent findings and contemporary thinking in the anti-fraud community to develop a meta-model of fraud for use in accounting instruction and research
- CORPORATE GOVERNANCE S ROLE IN SHAPING TRANSFER PRICING PRACTICES
case caused PT Adaro Energy Tbk To be involved in legal issues Transfer pricing issues prompted researchers to conduct a study entitled “Tax, Tunneling Incentive, nus Mechanism, and Other Factors
- Chapter 2: Managing for organisational integrity
In the chapter, I first re-examine the article’s ideas about the origins of corporate misconduct using examples from recent decades I then turn to the differences between compliance-orientated and integrity-orientated ethics strategies I argue that the distinction is still valid, though not as widely understood as it should be
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