AGENCY

作品数:250被引量:138H指数:5
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Board affiliation and pay gap被引量:9
《China Journal of Accounting Research》2014年第2期81-100,共20页Shenglan Chen Hui Ma Danlu Bu 
supported by the National Nature Science Foundation of China (71263034, 71002111);the Humanities and Social Science Project of the Ministry of Education of China (10XJC630003);the Program of Higher-level Talents at Inner Mongolia University, China (Z20100103)
This paper examines the effects of board affiliation on the corporate pay gap.Using a sample of Chinese listed firms from 2005 to 2011, we find that boards with a greater presence of directors appointed by block share...
关键词:BOARD affiliation PAY GAP AGENCY PROBLEM 
The China puzzle: Opportunities for accounting research
《China Journal of Accounting Research》2014年第1期1-8,共8页Suresh Radhakrishnan 
How can China achieve phenomenal economic growth despite what is considered as "weak" institutions in market-based economies? Xu(2011) provides a framework to understand this puzzle. Specifically, he suggests that Chi...
关键词:ACCOUNTING PUZZLE institutions LIKELY AGENCY insti 
Audit pricing and nature of controlling shareholders:Evidence from France被引量:3
《China Journal of Accounting Research》2013年第1期21-34,共14页Chiraz Ben Ali Cdric Lesage 
the financial support of the Fondation HEC (Project F0802);the INTACCT program (European Union, Contract No. MRTN-CT-2006-035850)
This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investo...
关键词:Audit fees Controlling shareholder identity Minority expropriation Agency conict 
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