Theoretical study of representation theory in accounting research
Several decades ago, economists believed that all group activities of companies were focused for a common goal, but today, conflicting interests between groups affect the common goal. The basis of agency theory is the conflict between the interests of shareholders and management is one of the important issues that have been the focus of researchers in recent decades. The conflict of interests and agency costs that arise as a result of the separation of ownership from management, different risk priorities from the perspective of ownership and management, information asymmetry, and ethical risks. Various researches have been conducted in many countries about the theory of representation, and in each of these studies, a solution has been presented to reduce the problems of representation. (Nakhai et al.) This article is a type of review research and examines the theoretical study of the agency theory in accounting research. First, the theory of agency theory is discussed, then it examines the problems of agency and the available solutions to reduce agency costs.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.