Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights
This study examines special aspect of interest conflict in the relationship between shareholders and voluntary disclosure in financial reporting. After theoretical review, testing three hypotheses designed in terms of the relationship concerning separation of cash flow rights from control rights in...
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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2016
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| Sujets: | |
| Accès en ligne: | https://doaj.org/article/62ff0a21898c41d38cef4f62d041cf8e |
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