FAMILY CONTROL AND EARNINGS MANAGEMENT IN BRAZILIAN LISTED COMPANIES: A RELATIONSHIP MEDIATED BY AGE
A family-owned company potentially represents the realm of the agency theory because, if on one side this kind of organization shows lower Type I agency conflicts due to the proximity between ownership and management, on the other side it emphasizes Type II conflicts, within ownership, between major...
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Veröffentlicht in: | Revista universo contábil 2019-11, Vol.15 (1), p.151 |
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Format: | Artikel |
Sprache: | eng |
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