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Keywords: Controlling shareholders
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Journal Articles
International Journal of Accounting and Information Management (2023) 31 (5): 726–755.
Published: 14 September 2023
... institutional setting (Cuervo, 2002 ; Djankov et al., 2008 ; La Porta et al., 1999 ; Ruiz-Mallorquí and Santana-Martin, 2011 ; Santana-Martín and Aguiar-Díaz, 2006), will increase controlling shareholders’ incentives to closely supervise managers. This will reduce the agency conflict...
Journal Articles
International Journal of Accounting and Information Management (2017) 25 (4): 395–412.
Published: 02 October 2017
... of related party transactions and policy-making in relation to DRPTs. Originality/value This paper has developed and tested a new measure for DRPTs. Related party transactions Discriminatory related party transactions Private benefits Controlling shareholders Bangladesh Controlling...
Journal Articles
International Journal of Accounting and Information Management (2017) 25 (2): 217–236.
Published: 02 May 2017
... in challenging controlling shareholders to restrict the expropriation of minority shareholders. Consequently, their presence may or may not be expected to add additional value to the firm. Agency theory and resource-based views argue that having a family CEO might be detrimental for firm performance...
