This study analyzes the effect of bank CEO appointment structure and tenure on borrowers’ accounting practices and earnings management. Drawing on agency theory, we posit that agency costs are high...

中文翻译：

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银行治理对借款人会计选择的影响

本研究分析了银行首席执行官的任命结构和任期对借款人会计实务和盈余管理的影响。根据代理理论，我们认为代理成本很高......