1 |
L. Lepetit, C. Meslier, F. Strobel, L. Wardhana. (2018). Bank dividends, agency costs and shareholder and creditor rights, International Review of Financial Analysis, 56(1), 93-111.
DOI
|
2 |
Barings Inside. (2019). China Securities Regulatory Commission, State Administration of Foreign Exchange, MSCI, Barings Inside Investment Co. 1-8..
|
3 |
Samil Price Water House Coopers. (2019). IPO Introduction & Analysis, Samil PWC Co. 1-164.
|
4 |
D. l. Kim & M. J. Xu. (2020). The A Study on the Characteristics of Internal Control System'sOperation and Accounting Information Quality, Focused on Hong Kong Public Company, Journal of Digital Convergence, 18(1), 121-127.
DOI
|
5 |
D. I. Kim (2018). The Impact Analysis of Internal Control System on Accounting Information's Usefulness, Journal of the Korea Convergence Society, 9(11), 307-313.
DOI
|
6 |
www.coso.org. (2020). Internal Control and Integrated Framework.
|
7 |
S. B. Asare, F. L. Graham, J. Joe, E. Negangard, & C. Wolfe. (2013). Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions, A Journal of Practice & Theory 32, 131-166.
DOI
|
8 |
H. Y. Lee, & H. S. Kim. (2018). New International Standards on Auditing, Shinyoungsa Publish. Co.
|
9 |
S. R. Richardson, R. Sloan, M. Soliman & I. Tuna. (2005). Accrual Reliability, Earnings Persistence and Stock Prices, Journal of Accounting Economics. 39, 437-485.
DOI
|
10 |
S. Oghene & N. C. Chandra. (2017). Determinants of Quality Accounting Information Disclosure. Journal of Accounting and Finance in Emerging Economies, 3(1), 79-86.
DOI
|
11 |
Bloomberg Analysis. (2018). Last 10year Investment Ratio Analysis Report, Bloomberg Co.
|
12 |
J. Ha. (2019). Agency costs of free cash flow and conditional conservatism, Advances in accounting, 20, 129-145.
|
13 |
L. Jing & Z. Shuangpeng. (2011). Effectiveness of internal control, agency cost and auditor selection, Journal of Accounting and Communications, 18, 45-51.
|
14 |
N. Aktas, P. Andreou Panayiotis, C. K. Isabella, P. Dennis. (2039). CEO Duality, Agency Costs, and Internal Capital Allocation Efficiency, British Journal of Management, 30(2), 473-493.
|
15 |
Yang Yufeng, Wang Huoxin, Cao Qiong. (2010). Research on the correlation between internal control information disclosure and agency cost: based on the empirical data of listed companies in Shanghai in 2007 [J]. Audit Research, 2010, 1: 82-88
|
16 |
J. S. Ang, R. A. Cole & J. W. Lin. (2000). Agency Costs and Ownership Structure, Journal of Finance, 55(1), 81-106.
DOI
|
17 |
S. Jo, J. H. Jo, J. W. Jeong. (2018). The impact of corporate ownership structure on the economy: the securities market andFocusing on comparison of listed companies on the KOSDAQ market, Korea Business Management Association, 25(1), 53-79.
|
18 |
Fang Hongxing, Jin Yuna. Corporate governance, internal control and inefficient investment: theoretical analysis and empirical data [J]. Accounting Research, 2013, 7: 35-41
|
19 |
Wu Yibing. Research on the Inhibition Effect of Internal Control's Earnings Management. Journal of Xiamen University (Philosophy and Social Sciences Edition, 2012,02: 79-86.
|
20 |
S. Jonas. (2019) The impact of external and internal corporate governance mechanisms on agency costs, Corporate Governance Bradford, 19(1), 1-22.
DOI
|
21 |
A. B. Samir. (2018). The impact of board characteristics and ownership identity on agency costs and firm performance: UK evidence, Corporate Governance Bradford, 18(6), 1147-1176.
DOI
|
22 |
L. R. Jacob, M. Matthew, N. William. (2018) Shareholder Protection and Agency Costs: An Experimental Analysis, Management Science 64(7), 3108-3128.
DOI
|