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Keywords: Agency cost
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Journal Articles
Accounting conservatism, ultimate ownership and investment efficiency
Available to Purchase
Journal:
China Finance Review International
China Finance Review International (2012) 2 (1): 53–77.
Published: 27 January 2012
... can curtail the level of investment by mitigating the interest conflicts between management and outside shareholders and decreasing agency costs. Additionally, the paper finds that the severity of information asymmetry and agency problem affects the role of accounting conservatism on firm investment...
