Preface

• 作者: Hervé Stolowy Yuan Ding
• 来源期刊: 中国会计学刊：英文版
• 学科: 经济
• 关键词: dispersed ACCOUNTING NUMEROUS MANAGER OWNERSHIP AG
• 年，卷（期）: 2013,（1）
• 页码范围: 1-1
• 页数: 1页
• 分类号: F276.6

摘要

【正】Since the seminal JFE paper published by Jensen and Meckling in 1976(Jensen and Meckling,1976)the agency theory has been widely applied in numerous studies in the fields of corporate finance and accounting.Meanwhile,many researchers also notice that the conflicts between the principal(shareholder)and the agent(manager)may not be the predominant issue in most of the firms around the world,since the dispersed shareholding and separation between ownership and management are relatively uncommon phenomenon,limited to certain type of firms(listed firms)and to certain countries(like the USA).