The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Corporate Governance and Agency Conflicts
Abstract
I investigate whether corporate governance is associated with the level of agency conflicts in firms. I employ exploratory principal components analysis on 22 individual governance variables to obtain seven factors that represent the different dimensions of governance for a firm. I measure the level of agency conflicts in firms based on seven proxies for agency conflicts used in the literature. I find that firms with greater agency conflicts have better governance mechanisms in place, particularly those related to the board, audit committee, and auditor. I also find that the composition and functioning of the board, the independence of the auditor, and the equity‐based compensation of directors are significantly associated with firm performance, but primarily for firms with high agency conflicts. Overall, the results support the theory that the existence and role of various governance mechanisms in a firm are a function of the level of agency conflicts in the firm.
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Cites
Coase, R. H. (1937) · Economica · doi:10.1111/j.1468-0335.1937.tb00002.x · Cited by 23,972
A Survey of Corporate Governance
Shleifer, A., & Vishny, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb04820.x · Cited by 16,243
Determinants of corporate borrowing
Myers, S. C. (1977) · Journal of Financial Economics · doi:10.1016/0304-405x(77)90015-0 · Cited by 13,169
Corporate Governance and Equity Prices
Gompers, P., Ishii, J., & Metrick, A. (2003) · The Quarterly Journal of Economics · doi:10.1162/00335530360535162 · Cited by 6,120
Financial accounting information, organizational complexity and corporate governance systems
Bushman, R., Chen, Q., Engel, E., & Smith, A. (2004) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2003.09.005 · Cited by 1,059
Cited by
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014) · Journal of Business Ethics · doi:10.1007/s10551-013-1929-2 · Cited by 1,080
The Influence of Board Composition on Sustainable Development Disclosure
Jizi, M. (2017) · Business Strategy and the Environment · doi:10.1002/bse.1943 · Cited by 593
The impact of board composition on the level of ESG disclosures in GCC countries
Arayssi, M., Jizi, M., & Tabaja, H. H. (2020) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-05-2018-0136 · Cited by 482
Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System
Birindelli, G., Dell’Atti, S., Iannuzzi, A. P., & Savioli, M. (2018) · Sustainability · doi:10.3390/su10124699 · Cited by 459
Metadata
- Authors
- DEY, A.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2008-10-21
- Volume
- 46
- Issue
- 5
- Pages
- 1143-1181
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W2117710868
- Cited by
- 514
- References
- 5
- FWCI
- 39.49
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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