The Influence of Agency Conflict Types I and II on Earnings Management

This study examined the influence of agency conflict Type I (as represented by managerial ownership and institutional ownership), and agency conflict Type II (as represented by Control Rights, Cash Flow Rights, Cash Flow Rights leverage) on earnings management.  A model was developed and tested usi...

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Bibliographic Details
Main Authors: Vince Ratnawati, Mohamad Ali Abdul-Hamid, Oluwatoyin Muse Johnson Popoola
Format: Article
Language:English
Published: EconJournals 2016-07-01
Series:International Journal of Economics and Financial Issues
Online Access:http://mail.econjournals.com/index.php/ijefi/article/view/2699