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Published in 2018 at "China journal of accounting research"
DOI: 10.1016/j.cjar.2018.04.001
Abstract: Abstract Annual reports are the main sources of information for outside investors’ investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221…
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Keywords:
report readability;
readability;
annual report;
agency costs ... See more keywords
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Published in 2017 at "Higher Education Policy"
DOI: 10.1057/s41307-016-0025-5
Abstract: An agency situation is established when one of the parties involved in a transaction (the principal) delegates to a single or group of individuals (the agents) certain rights to carry out activities. In this dynamic,…
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Keywords:
institution;
agency costs;
higher education;
costs higher ... See more keywords
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Published in 2018 at "Emerging Markets Finance and Trade"
DOI: 10.1080/1540496x.2017.1412949
Abstract: ABSTRACT This article examines the impact of foreign shareholdings on agency costs of Chinese firms from 2006 to 2012. The empirical results indicate that: (1) direct foreign shareholdings, in contrast to indirect foreign shareholdings, improve…
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Keywords:
new evidence;
shareholdings agency;
agency costs;
costs new ... See more keywords
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Published in 2018 at "Corporate Governance"
DOI: 10.1108/cg-09-2016-0184
Abstract: This paper aims to provide a twofold empirical comparison: first, a comparison between the impact of corporate governance mechanisms on agency costs proxies and firm performance measures, and second, this comparison was used before and…
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Keywords:
agency costs;
governance;
ownership identity;
firm performance ... See more keywords
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Published in 2019 at "Project Management Journal"
DOI: 10.1177/8756972818824908
Abstract: Public-private partnerships (PPPs) have been subjected to considerable public debate. In particular, this debate has concerned PPP financing and its implications. Using insights from agency theory, this study aims to develop a theoretical understanding of…
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Keywords:
public private;
social infrastructure;
agency costs;
private partnerships ... See more keywords
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Published in 2021 at "Sustainability"
DOI: 10.3390/su13041734
Abstract: This study examines whether an influence from a difference in corporate governance structure exists on firms’ agency costs between Chinese companies cross-listed on the Hong Kong Stock Exchange (HKSE) and those that are domestically listed…
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Keywords:
cross listed;
governance;
corporate governance;
agency costs ... See more keywords