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Microlesson · 5-min read

Agency Problem and Agency Cost

# Agency Problem and Agency Cost

## What is the Agency Problem?

In sole proprietorships and partnerships, owners participate in management. But in corporates, owners are NOT active in management — there is a separation between owners/shareholders and managers.

  • In theory, managers should act in the best interest of shareholders.
  • In reality, managers may try to maximise their individual goals (salary, perks, empire-building).
  • This principal-agent relationship between managers (agents) and owners (principals) is the Agency Problem.

> Agency Problem = the chance that managers may place personal goals ahead of the goal of owners.

## Agency Cost

The Agency Problem leads to Agency Cost — the additional cost borne by shareholders to monitor managers and control their behaviour to maximise shareholders' wealth.

### Four Types of Agency Cost

1. Monitoring costs

2. Bonding costs

3. Opportunity costs

4. Structuring costs

## Two Layers of Agency Conflict

ConflictAddressed By
Manager vs. Equity ShareholdersAlign managerial pay with shareholder wealth (ESOPs, performance bonuses)
Manager vs. Debt LendersNegative covenants restricting managers from borrowing beyond a point

## How to Address the Agency Problem

Alignment is easier said than done, but the following efforts have been made:

1. Managerial compensation linked to profit of the company (and long-term objectives).

2. Employee Stock Option Plans (ESOPs) — assuming maximisation of stock price is the investor's objective.

3. Effective monitoring by the board, auditors, and independent directors.

4. For lenders: negative covenants in loan agreements (limits on further borrowing, dividend payouts, etc.).

## Why This Matters in Modern Finance

This concept is foundational to:

  • Credit Risk Management in banks
  • Fund raising decisions
  • Valuation of distressed companies

Worked example

### Example 1

Example of Manager-Shareholder Conflict: A CEO chooses to acquire a large company (boosting his prestige and pay) even when the acquisition has negative NPV — pursuing personal empire-building over shareholder wealth.

### Example 2

Example of Negative Covenant: A loan agreement may state: 'The borrower shall not raise additional debt exceeding Rs. 50 crore without prior written consent of the lender.' This addresses the agency problem between manager and debt lender.

⚠️ Common exam mistakes

  • Listing only manager-shareholder conflict and missing the manager-lender conflict
  • Confusing agency cost with audit fees — agency cost is broader (monitoring, bonding, opportunity, structuring)
  • Forgetting to mention ESOPs/performance pay as a key alignment mechanism
  • Not connecting negative covenants to lender-manager agency problem
Reference:
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