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Keywords: Ownership interests
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Journal Articles
Effects of politically controlled boards on bank loan performance: an emerging economy perspective
Available to Purchase
Journal of Accounting in Emerging Economies (2023) 13 (3): 566–588.
Published: 09 August 2022
... affiliated directors without substantial ownership interests” (PAWOI) show positive association with NPLs. In contrast, the presence of “boards controlled by politically affiliated directors with substantial ownership interests” (PAOI) exhibit an inverse relationship with NPLs. These findings support ‘agency...
