Integrated reporting and agency costs : international evidence from voluntary adopters
Year of publication: |
2021
|
---|---|
Authors: | Obeng, Victoria A. ; Ahmed, Kamran ; Cahan, Steven F. |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 30.2021, 4, p. 645-674
|
Subject: | Agency costs | Corporate governance | Integrated reporting | Voluntary adoption | Prinzipal-Agent-Theorie | Agency theory | Corporate Governance | Berichtswesen | Reporting |
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