The cases that controlling shareholders expropriate the rights and interests of other shareholders frequently appeared in China, thus, encouraging non-controlling shareholders to actively participate in corporate decision-making was advocated by the public. However, whether non-controlling...

This paper examines the effects of pyramidal ownership. Using the sample of 162 non-financial companies listed on the Warsaw Stock Exchange during the period 2010-2014, we verify the relation between the adoption of a pyramidal structure and company value. Specifically, we show that the link...

Black Economic Empowerment (BEE) is a policy that aims to empower black people and, thus, decrease racial inequality in South Africa. The program puts reformation pressure on firms and might strongly influence firm performance. This paper examines how BEE affects turnover, profits, and labor...

Objective - "Sustainability" meanings are many different things, e.g. food security, food safety, and economic growth short-tern survival of the production which included social, environmental, economic, based on the institutional objectives. This study aimed to conduct the sustainability of the...

This research aims to look at how firm characteristics and audit quality can affect the earning management practices in the Egyptian context, within the period of 2011–2019. This period was after the Egyptian revolution and has not been well investigated in Egypt, especially after the new...

The study examines lagged economic effects of research and development (R&D) investment on the market value of manufacturing firms listed on the Shanghai Stock Exchange or the Shenzhen Stock Exchange in China. This study applies panel data analysis methods to address the following issues: 1)...

This study examines the abnormal returns of Chinese firms cross-listed on both mainland (A-share) and Hong Kong (H-share) stock markets. The results show that the abnormal returns are larger for the existing H-shares cross-listing back as A-shares in the mainland market (H-to-A listings) than...

A sound corporate governance system needs a board structure which may result in improved results. This research aims to look into the influence of structural variables of a board on financial performance in listed companies in Sri Lanka. The qualities of the board of directors and the audit...

This study examines the relationship between corporate real estate (CRE) holdings and stock returns before and after the Global Financial Crisis (GFC). We find that (1) the United States and the United Kingdom show a negative relationship before the GFC and positive after the GFC. (2) Firms that...

Brady lists, named after the Supreme Court’s 1963 decision Brady v. Maryland, are lists some prosecutors maintain of law enforcement officers with histories of misconduct that could impact the officers’ credibility. The lists serve as tools for prosecutors to track officer misconduct and...