This paper investigates the role of women as shareholders in joint stock companies, and how far they can be characterised as active investors. It is based on a large database of company constitutions, together with procedural records and the pamphlet literature of the period. The penetration by...

Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The...

A 'good' corporate governance (CG) framework should protect shareholders' rights and ensure their equitable treatment, including minorities and foreign shareholders. It should also encourage active cooperation between corporations and stakeholders in creating wealth-generating economic...

Цель данной статьи заключается в изучении нормативно-правовой базы регулирования процессов поглощения и слияния отечественных предприятий, поскольку вопросы...

The article examines historically security market development trends in Russia and its affect on national economy, which enables people to realize operation procedures occurring in security market of today.

Статья содержит теоретико-методологический анализ системы налогообложения предприятий с государственным участием. Общими для предприятий любого вида...

European business market as we know it in the XXI century has a history of about 1200 years. This market driven by sea trade, by the spirit of competition that developed required technological development and by the industrial revolution, has issued a culture of its own, embodied in our today...

The possibility to choose between two alternative corporate governance systems (i. e. one-tier and two-tier board) was introduced in Italy by the Corporate Law Reform at the beginning of 2004. This reform, which provides for the adoption of a one- or a two-tier board for both listed and unlisted...

The goal of the article lies in the study of regulatory and legal basis of regulation of the processes of acquisition and merger of domestic enterprises, since the issues of merger and acquisition are contradictory aspects of market environment development. Analysing scientific developments of...

The paper represents the outcome of an ongoing research program on the dynamics of joint stock companies in Italy between the 1861 Unification of the country and World War 1. It is based on a considerable quantity of data, the bulk of which is constituted by the very detailed set covering the...