Accounting and financial statements in solving agency problem of corporate governance

被引：0

作者：

Voronova, E. Y. ^{[1
,2
]}

机构：

[1] Moscow State Inst Int Relat Univ, Minist Foreign Affairs Russia, Econ Sci, Moscow, Russia

[2] Moscow State Inst Int Relat Univ, Minist Foreign Affairs Russia, Dept Stat & Audit, Moscow, Russia

来源：

MGIMO REVIEW OF INTERNATIONAL RELATIONS | 2011年 / 01期

关键词：

agency theory; agency problem; agency costs; information asymmetry; financial statements; transparency; accounting choice; conservatism; historical cost accounting; fair value accounting;

D O I：

暂无

中图分类号：

D81 [国际关系];

学科分类号：

030207 ;

摘要：

This article deals with the main directions, through which accounting and financial statements mitigate the agency problem by reducing agency costs. These directions include: determining and valuation of investment opportunities, effective asset management, reducing informational asymmetry by enhancing informational transparency.

引用

页码：216 / 223

页数：8

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