Search Results - subject:"Majority shareholder"

Stable suppliers and real earnings management : empirical evidence from private placements

Xiongyuan, Wang; Han, Fei; Peng, Xuan - In: China journal of accounting studies 11 (2023) 4, pp. 756-794

This study uses text analysis to extract stable supplier information from company annual reports and discusses its impact on the real earnings management strategies used during a private placement period. The results show that companies with stable suppliers conducted more downward real earnings...

Persistent link: https://www.econbiz.de/10014551015

How do political connection and intellectual capital affect the debt usage of majority shareholders? : evidence in Indonesia

Adi Kurniawan Yusup; Susilawati, Cicilia Erna - In: International journal of business and emerging markets … 15 (2023) 1, pp. 34-52

Persistent link: https://www.econbiz.de/10014232459

The effect of ownership structure on corporate payout policy and performance : evidence from Korea's exogenous dividends tax shock

Lee, Yu Kyung - In: Pacific-Basin finance journal 73 (2022), pp. 1-17

Persistent link: https://www.econbiz.de/10013388981

The structure of the share capital and the interests of the majority shareholder

Shadova, Zalina H.; Gurianov, Pavel A.; Fedorova, … - In: International journal of economics and financial issues … 6 (2016) 1, pp. 211-219

Persistent link: https://www.econbiz.de/10011780929

Modes de gouvernance et performances des entreprises familiales françaises en fonction des conflits d’agence - Modes of Organization and Performances of French families firms according to the agency conflicts

Charlier, Patrice; Lambert, Gilles - In: Revue Finance Contrôle Stratégie 16 (2013) 2, pp. 1-26

(VF)Les développements récents de la théorie des entreprises familiales amènent à distinguer les entreprises à contrôle familial - majoritaire ou minoritaire - et à direction familiale ou non familiale. Dans ce nouveau cadre d’analyse, les entreprises familiales présentent deux...

Persistent link: https://www.econbiz.de/10010860202

Israel; Detailed Assessment of IOSCO Objectives and Principles of Securities Regulation

International Monetary Fund (IMF); International … - 2012

Israelâ€™s compliance with International Organization of Securities Commissionsâ€™ objectives and Principles of Securities Regulation has been assessed. The regulatory regime is well developed and in most respects is comparable with that of major jurisdictions. For the most part, it is...

Persistent link: https://www.econbiz.de/10011242660

РАЗВИТИЕ КОРПОРАТИВНОГО УПРАВЛЕНИЯ В КОМПАНИЯХ С ГОСУДАРСТВЕННЫМ УЧАСТИЕМ

СВЯТОСЛАВОВИЧ, ХАШУКАЕВ ЭДУАРД - In: Бизнес в законе. … (2010) 3, pp. 198-201

В данной статье рассматривается развитие корпоративного управления на базе совершенствования акционерного соглашения как одной из разновидностей...

Persistent link: https://www.econbiz.de/10011224804

Left to their fate: rights of minority equity holders in Ghanaian firms

Agyemang, Otuo Serebour; Aboagye, Emmanuel; Frimpong, Joyce - In: Society and Business Review 10 (2015) 1, pp. 40-66

Purpose – The purpose of this paper is to examine the rights of shareholders, particularly those of minority shareholders in the management of firms in Ghana. Design/methodology/approach – As a result of the largely unexplored nature of this issue in Ghana, a qualitative analysis was...

Persistent link: https://www.econbiz.de/10015007510

“Hit and Run” and “Revolving Doors”: evidence from the Italian stock market

Pattitoni, Pierpaolo; Petracci, Barbara; Spisni, Massimo - In: Journal of Management and Governance 19 (2015) 2, pp. 285-301

specular gain for the majority shareholder, and this fact has clear ethical implications. The Italdesign-Giugiaro case study is … negative, when the majority shareholder launches the tender offer, the first shareholder owns a large stake in the company, and … or negative values. The cases of negative return are an interesting object of analysis. In these cases, if the majority …

Persistent link: https://www.econbiz.de/10011242042

"Hit and run" and "revolving doors" : evidence from the Italian stock market

Pattitoni, Pierpaolo; Petracci, Barbara; Spisni, Massimo - In: Journal of management & governance 19 (2015) 2, pp. 285-301

Persistent link: https://www.econbiz.de/10010514625