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Agency Theory
A framework that analyzes the relationship and conflicts between principals (owners) and agents (managers) in a corporation, focusing on how to align their interests.
Managers' Behavior
The actions and decisions made by managers in the course of operating a business, which can significantly impact the company's performance and culture.
Stockholders
Individuals or entities that own shares in a corporation, granting them certain rights such as voting on corporate matters and receiving dividends.
Notes To Financial Statements
Supplementary information included with a company's financial statements to provide more detail and context about the financial condition and performance.
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