Search Results - subject:"Ownership Structure"

The impact of foreign ownership, corporate governance on earning management : fuzzy-set qualitative comparative analysis

Tran Thi Thu; Yen Thi Hai Do; Kim Nhan Vo - In: Cogent business & management 10 (2023) 3, pp. 1-19

The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used to test this relationship. The analysis results show that foreign...

Persistent link: https://www.econbiz.de/10014506368

Tenure of independent directors and analysts following : moderating role of institutional ownership

Chin Sok Fun; Nor Shaipah Abdul Wahab; Tye, Wei Ling; … - In: Cogent business & management 10 (2023) 3, pp. 1-26

This study examines the impact of tenure of independent directors on analyst following, and the moderating role of institutional ownership between tenure of independent directors and analyst following. The data utilized in this study was collected from 3,656 firm-years of Malaysian public listed...

Persistent link: https://www.econbiz.de/10014506369

Beyond money : wealth and wellbeing of the business family

Vázquez, Pedro; Campopiano, Giovanna - In: European journal of family business 13 (2023) 1, pp. 5-18

This article offers a conceptual discussion about the relationship between wealth and wellbeing of the business family. It provides a psychological perspective on ownership that explains the effect of wealth on individual and collective dimensions relevant to business families, namely...

Persistent link: https://www.econbiz.de/10014506586

Disentangling family firm heterogeneity : evidence from a cross-country analysis

Arteaga, Rocio; Basco, Rodrigo - In: European journal of family business 13 (2023) 2, pp. 162-181

The existing typologies, classifications that identify types of family firms based on specific characteristics, aim to enhance our understanding of the heterogeneity of family businesses. However, these typologies fall short in thoroughly exploring and predicting behavioural and performance...

Persistent link: https://www.econbiz.de/10014506628

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

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