Similar Search Results

The rise and decline of private foundations as controlling owners of Swedish listed firms : the role of tax incentives

Henrekson, Magnus; Johansson, Dan; Stenkula, Mikael - 2019

Private foundations became a vehicle for the corporate control of large listed firms in Sweden during the post-war era, but in the 1990s, they were replaced by wealthy individuals who either directly own controlling blocks or who own them through holding companies. We study potential...

Persistent link: https://www.econbiz.de/10012007129

The rise of private foundations as owners of Swedish industry : the role of tax incentives 1862-2018

Johansson, Dan; Stenkula, Mikael; Wykman, Niklas - 2018

-impact entrepreneurship and economic growth. However, research has been hampered due to a lack of systematic historical tax data. The purpose …

Persistent link: https://www.econbiz.de/10011926195

Founder retention as CEO at IPO in emerging economies : the role of private equity owners and national institutions

Hearn, Bruce; Filatotchev, Igor - In: Journal of business venturing 34 (2019) 3, pp. 418-438

Persistent link: https://www.econbiz.de/10012017698

Financing innovation

Kerr, William R.; Nanda, Ramana - 2014

We review the recent literature on the financing of innovation, inclusive of large companies and new startups. This … related to innovation. We highlight the new literature on learning and experimentation across multi-stage innovation projects … innovation and changing external conditions, especially reduced experimentation costs …

Persistent link: https://www.econbiz.de/10010485136

Ownership Structure and Innovative Behavior : Testing the Mediatory Role of Board Composition

Omri, Waleed; Becuwe, Audrey; Mathé, Jean-Charles - 2013

The primary objective of the present study was to expand understanding of the determinants of adoption innovation in …

Persistent link: https://www.econbiz.de/10014166294

Governance, ownership structure, and performance of entrepreneurial IPOs in AIM companies

Farag, Hisham; Mallin, Chris A.; Ow-Yong, Kean - In: Corporate governance : an international review 22 (2014) 2, pp. 100-115

Persistent link: https://www.econbiz.de/10010344790

The separation of ownership and control and corporate tax avoidance

Badertscher, Brad A.; Katz, Sharon P.; Rego, Sonja O. - In: Journal of Accounting and Economics 56 (2013) 2, pp. 228-250

We examine whether variation in the separation of ownership and control influences the tax practices of private firms with different ownership structures. Fama and Jensen (1983) assert that when equity ownership and corporate decision-making are concentrated in just a small number of...

Persistent link: https://www.econbiz.de/10010729564

As American as Apple Inc. : international tax and ownership nationality

Sanchirico, Chris William - 2014

The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside

Persistent link: https://www.econbiz.de/10011387732

The effect of cross-border group taxation on ownership chains

Rünger, Silke - 2015

I examine the influence of cross-border group taxation on ownership chains for European multinational firms. I show that the tax advantages of cross-border group taxation regimes can only be exploited if a multinational firm has at least one intermediate subsidiary in the country allowing for...

Persistent link: https://www.econbiz.de/10011346703

Do venture capitalists play a monitoring role in an emerging market? : evidence from the pay–performance relationship of Chinese entrepreneurial firms

Cao, Xiaping (Jerry); Liu, Qigui; Tian, Gary Gang - In: Pacific-Basin finance journal 29 (2014), pp. 121-145

Persistent link: https://www.econbiz.de/10010493985