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1-5 of 5
Keywords: Agency problem
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Journal Articles
International Journal of Accounting and Information Management (2026) 34 (2): 289–329.
Published: 30 September 2025
... author Md. Borhan Uddin Bhuiyan m.b.u.bhuiyan@massey.ac.nz Age dissimilarity Chairman (Chair) CEO Investment efficiency Agency problem China This research aims to empirically examine the impact of age dissimilarity between the chairman (hereafter Chair) and chief executive officer...
Journal Articles
International Journal of Accounting and Information Management (2022) 30 (2): 277–300.
Published: 15 March 2022
... Publishing Limited Licensed re-use rights only Earnings management Cost of external loans Robust bank executive compensation Agency problem G2 G21 M4 M48 Earnings management is collectively regarded as a severe information risk to external stakeholders (Francis et al...
Journal Articles
International Journal of Accounting and Information Management (2021) 29 (4): 552–582.
Published: 22 July 2021
...Erhan Kilincarslan Purpose This study aims to investigate the impact of board independence on the cash dividend payments of family firms listed on the Borsa Istanbul (BIST) in balancing controlling families’ power to mitigate agency problems between family and minority shareholders in the post...
Journal Articles
International Journal of Accounting and Information Management (2019) 27 (1): 130–150.
Published: 04 March 2019
... for agency problems. A growing body of literature, as reviewed by Zhong and Li (2016) , has examined the role of conservatism in alleviating the agency problem between executives and shareholders. Watts (2003) shows that accounting conservatism presents excess executive compensation by demanding higher...
Journal Articles
International Journal of Accounting and Information Management (2015) 23 (1): 16–41.
Published: 02 March 2015
... be contacted at: jaehong321@gmail.com © Emerald Group Publishing Limited 2015 Information environment Agency problem Target Financial reporting quality M&A Financial reporting quality has a profound influence on decision-making, particularly for investment decisions. Prior...
