دور تقنية التوأمة الرقمية في تخفيض تكاليف الوكالة (دراسة تطبيقية على الشركات المقيدة في سوق الأسهم السعودي)

Agrawal, A., Fischer, M., & Singh, V. (2022). Digital twin : From concept to practice, Journal of Management in Engineering, 38(3),pp, 602-612 . DOI: https://doi.org/10.1061/(ASCE)ME.1943-5479.0001034

Aharon, D. Y., Demir, E., & Siev, S., (2022). Real returns from unreal world, Market reaction to Metaverse disclosures, Research in International Business and Finance. 63(3),pp, 1-12. DOI: https://doi.org/10.1016/j.ribaf.2022.101778

Anshari, M., Almunawar, M. N., & Masri, M. (2022). Digital Twin: Financial Technology’s Next Frontier of Robo-Advisor, Journal of Risk and Financial Management, 15 (4),pp 163-176 . DOI: https://doi.org/10.3390/jrfm15040163

Attaran, M., Attaran, S., & Celik, B. G. (2023). The impact of digital twins on the evolution of intelligent manufacturing and Industry 4.0. Advances in Computational Intelligence, 3(3), 1-15. DOI: https://doi.org/10.1007/s43674-023-00058-y

Baykara, S., & Baykara, B. (2021). The impact of agency costs on firm performance: an analysis on BIST SME firms. PressAcademia Procedia, 14(1),pp, 28-32. DOI: https://doi.org/10.17261/Pressacademia.2021.1481

Bosse, D. A., & Phillips, R. A. (2019). Agency theory and bounded selfinterest , Academy of Management Review, 41(2),pp, 276-297. DOI: https://doi.org/10.5465/amr.2013.0420

ChiInelo, E., and Iyiegbuniwe, W. (2018). Ownership Structure, Corporate Governance and Agency Cost of Manufacturing Companies in Nigeria", Research Journal of Finance and Accounting, Vol.9, No.16, pp 16-26 .

Erkoyuncu, J. A., del Amo, I. F., Ariansyah, D., Bulka, D., & Roy, R. (2020). A design framework for adaptive digital twins. CIRP annals, 69(1),pp, 145-148 . DOI: https://doi.org/10.1016/j.cirp.2020.04.086

Gotz, C. S., Karlsson, P., & Yitmen, I., (2020). Exploring applicability, interoperability and integrability of Blockchain-based digital twins for asset life cycle management. Smart and Sustainable Built Environment. 11(3),pp 532-558 . DOI: https://doi.org/10.1108/SASBE-08-2020-0115

Gusni, T., Ameldinata, N. N. A., Sugiarto, S. F. R., Gunawan, S., & Nisa, Z.,(2021). The Effect of Leverage, Agency Cost and Firm Size on Firm Value, Psychology & Education, 58(1),pp 6214-6221.

Kamble, S., Gunasekaran, A., Parekh, H., Mani, V., Belhadi, A., & Sharma, R., (2022). Digital twin for sustainable manufacturing supply chains: Current trends, future perspectives, and an implementation framework. Technological Forecasting & Social Change, 176, 1-13. DOI: https://doi.org/10.1016/j.techfore.2021.121448

Khalaj, O., Jamshidi, M. B., Hassas, P., Hosseininezhad, M., Mašek, B., Stadler, C., & Svoboda, J., (2022). Metaverse and AI Digital Twinning of 42SiCr Steel Alloys. Mathematics. 11(1),pp, 1-23. DOI: https://doi.org/10.3390/math11010004

Kritzinger, W., Karner, M., Traar, G., Henjes, J., & Sihn, W. (2018). Digital Twin in manufacturing: A categorical literature review and classification. IFAC-Papers Online, 51 (11), pp,116-122. DOI: https://doi.org/10.1016/j.ifacol.2018.08.474

Lee, H., & Yang, H. (2023). Digital Twinning and Optimization of Manufacturing Process Flows. Journal of Manufacturing Science and Engineering, 145 (11),pp, 1-13 . DOI: https://doi.org/10.1115/1.4063234

Liezina, A., Andriushchenko, K., Rozhko, O., Datsii, O., Mishchenko, L., & Cherniaieva, O. (2020). Resource planning for risk diversification in the formation of a digital twin enterprise, Accounting, 6 (7), pp,1337-1344 . DOI: https://doi.org/10.5267/j.ac.2020.8.016

Lv, Z., Xie, S., Li, Y., Hossain, M. S., & El Saddik, A., (2022). Building the metaverse using digital twins at all scales, states, and relations. Virtual Reality & Intelligent Hardware. 4(6),pp, 459–470. DOI: https://doi.org/10.1016/j.vrih.2022.06.005

Mohamad Zaidi, N. H., Lim, C. H., & Razali, H. (2024). Mitigating the Energy Consumption and Carbon Emissions of a Residential Area in a Tropical City Using Digital Twin Technology: A Case Study of Bertam, Penang. Buildings, 14(3),pp, 1-12 DOI: https://doi.org/10.3390/buildings14030638

Nguyen, A. (2020). Corporate Governance and Agency Cost : Empirical Evidence from Vietnam, Journal of Risk and Financial Management,Vol 13(5), pp2-15 . DOI: https://doi.org/10.3390/jrfm13050103

Nusaputra, F., & Basana, S. R. (2020). The effect of agency costs, ownership structure, signaling, investment opportunities, size, financial leverage, and profitability on dividend policy of companies listed in Indonesian stock exchange, International Journal of Financial and Investment Studies (IJFIS), 1(2), pp,109-120. DOI: https://doi.org/10.9744/ijfis.1.2.109-120

Onaji, I., Tiwari, D., Soulatiantork, P., Song, B., & Tiwari, A., (2022). Digital twin in manufacturing: conceptual framework and case studies. International Journal of Computer Integrated Manufacturing. 35(8),pp, 831-858 . DOI: https://doi.org/10.1080/0951192X.2022.2027014

Qiu, Chan, Shien, Zhou, Zhenyu, Liu, Qi, Gao. and Jianrong Tan, (2019). Digital assembly technology based on augmented reality and digital twins a review Virtual Reality & Intelligent Hardware, Vol. (1), No (6), PP.. 597- 610. DOI: https://doi.org/10.1016/j.vrih.2019.10.002

Rojek, I., Mikołajewski, D., & Dostatni, E. (2021). Digital twins in product lifecycle for sustainability in manufacturing and maintenance. Applied Sciences, 11(1),pp,17- 31 . DOI: https://doi.org/10.3390/app11010031

Sadri, H., Yitmen, I., Tagliabue, L. C., Westphal, F., Tezel, A., Taheri, A., & Sibenik, G. (2023). Integration of blockchain and digital twins in the smart built environment adopting disruptive technologies A systematic review, Sustainability, 15(4),pp, 1-46 . DOI: https://doi.org/10.3390/su15043713

Segovia, M., & Alfaro, J. G., (2022). Design, Modeling and Implementation of Digital Twins. Sensors. 22(14),p 1-30. DOI: https://doi.org/10.3390/s22145396

Tang, T.Y., (2019). The value implications of tax avoidance across countries, Journal of Accounting, Auditing & Finance, 34(4) pp.615-638 . DOI: https://doi.org/10.1177/0148558X17742821

Tao, F., Qi, Q., Liu, A., & Kusiak, A. (2019). Data-driven smart manufacturing. Journal of Manufacturing Systems, 48 (Part C),pp, 157-169 . DOI: https://doi.org/10.1016/j.jmsy.2018.01.006

Tao, F., Zhang, H., & Zhang, C. (2024). Advancements and challenges of digital twins in industry. Nature Computational Science, 4(3),pp, 169-177 . DOI: https://doi.org/10.1038/s43588-024-00603-w

Tudor, Adriana, Tiron, Delia, Deliu, Nicoleta, Farcance, and Adelina, Dontu, (2021). Managing change with and through blockchain in accountancy organizations a systematic Literature review, Journal of Organizational Change Management, Vol (34), No (2) , PP, 477-506 . DOI: https://doi.org/10.1108/JOCM-10-2020-0302

Wenting Zhang, Chuang Lu, Shangkun Liang, (2023). More words but less investment : Rookie CEOs and firms’ digital transformations , China Journal of Accounting Research, Volume 16, Issue 3, pp, 148-162 . DOI: https://doi.org/10.1016/j.cjar.2023.100305

Wijaya, H. (2021). Agency Cost, Financial Performance, And Women in Board of Commissioners, Jurnal Keuangan dan Perbankan, 25(4),pp, 945-954 . DOI: https://doi.org/10.26905/jkdp.v25i4.5788

Yegon, C., Sang, J., Kirui, J. (2014). The Impact of Corporate Governance on Agency Cost: Empirical Analysis of Quoted Services Firms in Kenya, Research Journal of Finance and Accounting, 5 (12),pp,55-76 .