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Keywords: agency costs
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Journal Articles
Accounting Horizons (2014) 28 (3): 455–477.
Published: 01 September 2014
... University, the two anonymous reviewers, and Paul A. Griffin (editor) on prior versions of this paper. May 2012 January 2014 2014 segment reporting expense shifting agency costs proprietary costs In this paper, we examine whether management uses the “corporate/other...
Journal Articles
Accounting Horizons (2014) 28 (1): 1–16.
Published: 01 March 2014
... is associated with agency costs in NFP organizations. JEL Classifications: D23; L31; M48. Data Availability: The data used in this study are available from the National Center for Charitable Statistics. The authors gratefully acknowledge financial support from the J. M. Tull School of Accounting...