Search Results - subject:"\"Ownership Structure\""

Institutional ownership, earnings management and earnings surprises : evidence from 39 years of U.S. data

Davis, Justin G.; García Cestona, Miguel Angel - In: Journal of economics, finance & administrative science 28 (2023) 56, pp. 218-236

Purpose As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management...

Persistent link: https://www.econbiz.de/10014506782

Ownership structure and agency costs : evidence from the insurance industry in Jordan

Tayeh, Mohammad; Mustafa, Rafe'; Bino, Adel - In: Journal of economics, finance & administrative science 28 (2023) 56, pp. 287-302

Purpose This study investigated the impact of corporate ownership structure on agency costs in the insurance industry … endogeneity problem, the impact of ownership structure on agency costs measured by asset turnover remains robust. Originality …

Persistent link: https://www.econbiz.de/10014506788

Family business innovativeness : a quantitative analysis of the individual and combined effect of size, age/generation and family ownership

Skrbková, Denisa; Rydvalová, Petra - In: Journal of business economics and management 24 (2023) 6, pp. 1059-1079

No large-scale quantitative studies exist on how the complex characteristics of the firm affect the innovativeness of family businesses. Our study is the first to quantitatively examine how size, age/generation and family ownership individually and in combination affect the innovativeness of...

Persistent link: https://www.econbiz.de/10014460695

Impact of corporate governance and ownership concentrations on timelines of financial reporting in Pakistan

Waris, Muhammad; Badariah Haji Din - In: Cogent business & management 10 (2023) 1, pp. 1-19

The objective of this paper is to explore the relationship among corporate governance, timelines of financial reporting and ownership concentration taken as a moderating effect among the listed firms on Pakistan Stock Exchange. In this study, we developed hypothesis about the relationship...

Persistent link: https://www.econbiz.de/10014460724

International tax planning and ownership structure in the Czech Republic

Jedlička, Vít - In: Amfiteatru economic : an economic and business research … 25 (2023) 64, pp. 867-884

those in Western ones. This article focuses on ownership structure specification and its impact on the tax burden of Czech … to assess the ownership structure as a determinant of the tax burden, it adopts the regression of panel data as a method … of their ownership structure. Companies often use intragroup loans to lower their tax burden, and this study shows that …

Persistent link: https://www.econbiz.de/10014464357

Critical factors influencing firms' risk-taking behaviour : CEO characteristics and the moderating role of the audit committee

Arulanandam, Benedict Valentine; Selvan, Christo; Goh … - In: Central European business review : CEBR 12 (2023) 5, pp. 1-41

Persistent link: https://www.econbiz.de/10014524977

Does corporate governance influence the performance of Romanian companies in a period of maximum uncertainty? : empirical analysis on the case of companies listed on the Bucharest Stock Exchange

Vintilǎ, Georgeta; Radu, Ioana - In: Journal of economics studies and research : JESR 2023 (2023), pp. 1-9

Persistent link: https://www.econbiz.de/10014528529

Are board attributes and ownership structure value relevant in developing economies : new institutionalist perspective

Rahman, Md. Atiqur - In: Asian journal of accounting research 9 (2023) 1, pp. 67-77

Persistent link: https://www.econbiz.de/10014531274

Virtual(-only) shareholders' meetings in Italian listed companies : quo vadis?

Raffaele, Federico - In: Corporate governance and research & development studies … (2023) 1, pp. 131-139

The article focuses on the legacy, if any, once the pandemic crisis is over, of the Italian emergency legislation re: the participation in the shareholders' meeting by means of telecommunications, with particular attention to the regulation of listed companies. Specifically, the topic of...

Persistent link: https://www.econbiz.de/10014516116

Capital structure and firm performance in government-linked companies : moderating role of board composition and ethnic diversity

Alfan, Ervina; Azlina Abdul Jalil; Oon, Elaine Yen Nee - In: Asian journal of accounting & governance 20 (2023), pp. 1-15

Persistent link: https://www.econbiz.de/10014556510