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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
... attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Age dissimilarity Chairman (Chair) CEO Investment efficiency Agency problem China This research aims to empirically examine the impact of age...
Journal Articles
The effect of earnings management on external loan price: evidence from China
Available to Purchase
International Journal of Accounting and Information Management (2022) 30 (2): 277–300.
Published: 15 March 2022
... in our research are obtained from the China Stock Market and Accounting Research database. Earnings management Cost of external loans Robust bank executive compensation Agency problem G2 G21 M4 M48 Since accrual-based earnings management (AEM) and real earnings management (REM...
Journal Articles
The influence of board independence on dividend policy in controlling agency problems in family firms
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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
An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity
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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
Financial reporting quality of target companies and acquirer returns: evidence from Korea
Available to Purchase
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...
