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학술저널

BOARD STRUCTURE AND AGENCY COSTS

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Several features are used to measure board structure: board size. leadership. inside director ownership. outside director ownership, and proportion of outside directors. Among these features. only inside director ownership significantly affects agency costs. and its effect is non-linear. In addition, the paper shows that small firms tend to have lower agency costs than large firms when the CEO also acts as chairperson of the board. Direct evidence on the relationship between hoard structure and agency costs is provided: the findings have important implications to shareholders and policy makers

Abstract

INTRODUCTION

BOARD STRUCTURE &THE AGENCY PROBLEM

SAMPLE COLLECTION

SUMMARY STATISTICS

REGRESSION RESULTS

ROBUSTNESS TEST

NON-LINEAR RELATION BETWEEN AGENCY COSTS & DIRECTOR OWNERSHIP

BOARD STRUCTURE & FIRM SIZE

CONCLUSION

ENDNOTES

REFERENCES

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