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Keywords: agency conflicts
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Journal Articles
Journal Articles
The Accounting Review (2019) 94 (6): 365–384.
Published: 01 November 2019
...Tong Lu; Haresh Sapra; Ajay Subramanian ABSTRACT We show how shareholder-debtholder agency conflicts interact with strategic reporting under asymmetric information to influence bank regulation. Relative to a benchmark unregulated economy, higher capital requirements mitigate inefficient asset...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (1): 1–24.
Published: 01 January 2019
... corporate risk-taking risky investment risk-taking incentives personal income taxes federal income taxes state income taxes agency conflicts Fiscal policy—and taxation in particular—is one of the most important tools that policymakers can use to influence the economy. While the effect...
Includes: Supplementary data