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
收藏
页码：216 / 223
页数：8
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