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The effect of bank governance on borrowers’ accounting choices

Authors :
in Tae Hwang
Kang Sung Hur
Source :
Asia-Pacific Journal of Accounting & Economics. :1-27
Publication Year :
2021
Publisher :
Informa UK Limited, 2021.

Abstract

This study analyzes the effect of bank CEO appointment structure and tenure on borrowers’ accounting practices and earnings management. Drawing on agency theory, we posit that agency costs are high...

Subjects

Subjects :
Structure (mathematical logic)
Economics and Econometrics
050208 finance
ComputingMilieux_THECOMPUTINGPROFESSION
business.industry
Accounting practices
Corporate governance
05 social sciences
Agency cost
ComputingMilieux_PERSONALCOMPUTING
Principal–agent problem
ComputingMilieux_LEGALASPECTSOFCOMPUTING
Accounting
050201 accounting
Earnings management
0502 economics and business
ComputingMilieux_COMPUTERSANDEDUCATION
Business
Finance

Details

ISSN :
21642257 and 16081625
Database :
OpenAIRE
Journal :
Asia-Pacific Journal of Accounting & Economics
Accession number :
edsair.doi...........3987944a088977050065caec30801762
Full Text :
https://doi.org/10.1080/16081625.2021.1872032
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