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Keywords: Agency problem
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Journal Articles
Income smoothing and firm value in a regulated market: the moderating effect of market risk
Open Access
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2021) 6 (3): 296–308.
Published: 18 February 2021
... a regulated security market and emerging economy. Zhai and Wang (2016) identified agency problems such as moral hazards, e.g. shirking, adverse selection (making of accounting choices that maximized reported income in other to gain higher bonus). The shirking problem arises due to the inability...
