This study examines research with the keywords "earnings management" and principal agent "Agency Theory". uses descriptive statistical analysis narrative review. In 2021 there will be 845 articles published indexed nationally internationally related to these keywords. After further review, not all are relevant that cannot accessed. Of articles, after in form of theses, proceedings books which t...

I criticize the tendency to address the causal role of awareness in agency in terms of the awareness of agency, and argue that this distorts the causal import of experimental results in significant ways. I illustrate, using the work of Shaun Gallagher, how the tendency to focus on the awareness of agency obscures the role of extrospective awareness by considering it only in terms of what it con...

This study examines the influence of key corporate governance factors on the internationalization decisions of emerging economy (EE) firms. By integrating the resource-based view and agency theory, it investigates the effects of controlling owner identity, non-controlling shareholder ownership, and the interactions of these with CEO power, in order to reveal their individual and joint effects o...

Inconsistency management in component-based languages is the identification and resolution of conflicting constraints or expectations between the different components which make up a system. Here we present a category theoretical framework for detecting and classifying those inconsistencies which can arise throughout a simulation. In addition, the framework permits us to apply techniques develo...

Ex ante contractual agreements between parties must necessarily be enforced by an enforcing authority ex post. If the enforcing authority turns out to be opportunistic, the initial contract de...nes an ex post rent dissipation game that the contracting parties will play in trying to bribe him. When parties foresee this possibility, they may rationally refrain from contracting in the ...rst plac...

While hazardous products made in China have caused panic for consumers worldwide, very few studies attempt to analyze the apparently significant agency cost of outsourcing and offshoring. This paper aims at filling the gap by modeling the incentive effects of outsourcing and offshoring, as well as their interactions. By defining the firm from the perspective of internal financing and focusing o...

the purpose of this study is to investigate the relationship between free cash flows and stock return considering managers' myopia. two hypotheses have been designed and tested, selecting 96 firms from accepted companies in the tehran stock exchange for six-year period from 2005 to 2010 and using stock return for three years ahead (to 2012). the results show that free cash flows are negati...

Corporate governance is importantly based on agency theory and relies on extrinsic incentives to align the interests of managers, employees and shareholders. This article argues that in view of recent corporate scandals, private governance can learn from public governance: (1) Goaloriented intrinsic motivation of agents should be supported by fixed incomes and an extensive selection process of ...