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The efect of voluntary disclosures and corporate governance on frm value: a study of listed frms in France Soufene Assid. QUESTION Agency theory is a
The efect of voluntary disclosures and corporate governance on frm value: a study of listed frms in France Soufene Assid. QUESTION Agency theory is a theory that arises when business activities are not always managed directly by the entity owner, and management activities are handed over to agents. Agency theory is increasingly important in line with the growth of world capital markets, agents are increasingly required to be financially accountable, as illustrated, among other things, by the Budget Realization Report and obtaining an Unqualified Opinion on Audited Financial Reports. Explain the impact of pressure on accounting standards that occurs
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