agency theory

  1. J

    Corporate governance and equity finance an emerging economy perspective

    Description This paper aims to investigate whether firm-level corporate governance has an influence on the equity financing patterns in an emerging economy such as Bangladesh Journal of Financial Economic Policy Corporate governance and equity finance: an emerging economy perspective Faizul...
  2. J

    A few stylized observations on accounting discretion

    Description The purpose of this paper is to explore the role of accounting discretion in a principal-agent setting, wherein accounting information is used in performance evaluation. The agent may choose one from among several allowable accounting methods. However, limited audit resources allow...
    • jasminepvk
    • Thread
    • accountancy accounting discretion agency theory performance appraisal performance evaluation
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    • Forum: Statistics
  3. T

    Introduction to Agency Theory.

    A supposition that explains the relationship between principals and agents in business. Agency theory is concerned with resolving problems that can exist in agency relationships; that is, between principals (such as shareholders) and agents of the principals (for example, company executives)...
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