Search Results - subject:"Minority expropriation"

Audit pricing and nature of controlling shareholders: Evidence from France

Ben Ali, Chiraz; Lesage, Cédric - In: China Journal of Accounting Research 6 (2013) 1, pp. 21-34

This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling shareholders can easily expropriate wealth from...

Persistent link: https://www.econbiz.de/10011936941

Audit pricing and nature of controlling shareholders : evidence from France

Ben Ali, Chiraz; Lesage, Cédric - In: China journal of accounting research : CJAR 6 (2013) 1, pp. 21-34

Persistent link: https://www.econbiz.de/10011825745

Los retos del gobierno corporativo de las sociedades controladas

Gutiérrez Urtiaga, María; Sáez, Maríbel - In: Papeles de economía española 151 (2017), pp. 33-46

Persistent link: https://www.econbiz.de/10011890171

Ownership structure and minority expropriation in Lebanon

Azoury, Nehme; Bouri, Elie - In: International journal of business and globalisation : IJBG 17 (2016) 2, pp. 149-173

Persistent link: https://www.econbiz.de/10011685974

Disclosure and minority expropriation: A study of French listed firms

Chiraz, Ben Ali - HAL - 2009

In this paper we examine the influence of minority expropriation on disclosure level in France where shareholders are …

Persistent link: https://www.econbiz.de/10008793309

Ownership-Control Discrepancy and Firm Value: Evidence from France

Boubaker, Sabri - In: Multinational Finance Journal 11 (2007) 3-4, pp. 211-252

The purpose of this study is to provide an empirical analysis of the relationship between ownership structure of French firms and their value. Using data for 510 French publicly traded firms, the current study provides evidence in support of the entrenchment hypothesis. The results show that...

Persistent link: https://www.econbiz.de/10010937185

ownership concentration and audit fees: do auditors matter most when investors are protected least ?

Lesage, Cédric; Ben Ali, Chiraz - HEC Paris (École des Hautes Études Commerciales) - 2011

Author's abstract. This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems between controlling shareholders and minority shareholders (named Type II agency conflict). In a context of ownership concentration and poor investor protection, controlling...

Persistent link: https://www.econbiz.de/10011031665

Nekhili, Mehdi; Cherif, Moêz - In: Review of Accounting and Finance 10 (2011) August, pp. 291-315

Purpose – The purpose of this article is to study the impact of the related parties' transactions (RPTs) on firm value, and to identify the ownership and governance characteristics of companies that engage in this type of transactions. Design/methodology/approach – The paper uses 3SLS...

Persistent link: https://www.econbiz.de/10009367094

Nekhili, Mehdi; Cherif, Moêz - In: Review of Accounting and Finance 10 (2011) 3, pp. 291-315

Persistent link: https://www.econbiz.de/10014989624

Dividendo, expropiaci¢n y oportunidades de crecimiento en la empresa brasile¤a.

Fuente Herrero, Gabriel de la; Silva, Jos‚ Mar¡a Da - Programa Interuniversitario de Doctorado en Nuevas … - 2007

Este trabajo analiza la decisi¢n de dividendo de las empresas brasile¤as desde la perspectiva del conflicto entre accionistas mayoritarios y minoritarios. El problema de gobierno corporativo en los pa¡ses del civil-law confiere a la decisi¢n de dividendo dos funciones principales: mecanismo...

Persistent link: https://www.econbiz.de/10005771738