What values more? : agency costs or accrual quality
Jagjit S. Saini and Onur Arugaslan and James DeMello
| Year of publication: |
2017
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|---|---|
| Authors: | Saini, Jagjit S. ; Arugaslan, Onur ; DeMello, James |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 15.2017, 1, p. 22-38
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| Subject: | Ownership structure | Agency costs | Accrual quality | Earnings response coefficient | Prinzipal-Agent-Theorie | Agency theory | Rückstellung | Accrual | Eigentümerstruktur | Gewinn | Profit | Rechnungsabgrenzung | Accruals and deferrals | Corporate Governance | Corporate governance | Kapitalkosten | Cost of capital | Informationswert | Information value | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFRA-10-2015-0088 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011724539