Principal–principal agency conflict and information quality in China: The governance role of audit
quality and analyst following植树问题教学设计
路虎汽车
培育造句二氧化氮与水反应的化学方程式期刊名称： Journal of Financial Reporting & Accounting
作者： Safdar, Raheel,Chaudhry, Naveed Iqbal,Mirza, Sultan Sikandar,Yu,
Yan,Jaafar, Aziz,Jaafar, Aziz折飞镖的方法>迷离的近义词
年份： 2019年
关键词： Principal–principal agency conflict;Analyst following;Audit
难过的一件事quality;Information quality
摘要：PurpoThis study aims to examine the role of principal–principal (P–P) agency conflict in shaping the information environment of firms in China. Moreover, it investigates whether audit quality and analyst following play any role in moderating the effects of P–P agency conflict.Design/methodolog
y/approachThe authors ud principal component analysis to synthesize a measure of P–P agency conflict and ud accruals quality as measure of information quality. They ud two-step Arellano Bond system GMM estimators to cope with potential endogeniety in the model. Moreover, they also performed subsample analys bad on state ownership to ensure the robustness of findings.FindingsThe results of this paper provide evidence that high P–P agency conflict is associated with poor
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