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Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices

Fang, Vivian W. - 2016

with subsequent changes in emerging market firms' accounting comparability to their U.S. industry peers. We identify this …

Persistent link: https://www.econbiz.de/10013007835

Ownership Concentration, IFRS Adoption and Earnings Quality : Evidence from an Emerging Market

Aksu, Mine H. - 2014

We investigate the impact of corporate governance characteristics, and IFRS on earnings quality in Borsa Istanbul (BIST …). Our contribution stems from the fact that we study moderating effects of mandatory IFRS adoption on the relationship …. Mandatory IFRS adoption has had a strong positive effect on earnings persistence and a weaker effect on earnings management …

Persistent link: https://www.econbiz.de/10013060411

Corporate Governance, Corporate Ownership, and the Role of Institutional Investors : A Global Perspective

Gillan, Stuart - 2003

We examine the relation between corporate governance and ownership structure, focusing on the role of institutional investors. In many countries, institutional investors have become dominant players in the financial markets. We discuss the theoretical basis for, history of, and empirical...

Persistent link: https://www.econbiz.de/10012739429

Private Equity, LBOs, and Corporate Governance : International Evidence

Siegel, Donald S. - 2011

We review the governance role of private equity (PE) firms in companies that have experienced an LBO. We conjecture that PE firms may provide powerful remedies to agency conflicts associated with public and private firms, such as managerial entrenchment and opportunism

Persistent link: https://www.econbiz.de/10013131653

The Effect of Foreign Institutional Ownership on Corporate Tax Avoidance : International Evidence

Hasan, Iftekhar - 2019

This study examines whether foreign institutional investors (FIIs) help explain variation in corporate tax avoidance and whether mechanisms such as tax morality, investment horizon, and corporate governance underlie the relation between FIIs and tax avoidance. We find robust evidence that FIIs...

Persistent link: https://www.econbiz.de/10012902972

Quantifying foreign institutional block ownership at publicly traded U.S. corporations

Coates, John C.; Fein, Ronald A.; Crenny, Kevin; Dong, … - 2016

This short technical report provides an empirical analysis of the level of institutional block ownership overall, and of foreign block ownership, at a broad set of publicly traded corporations. Disclosed institutional blockholders of every company in the Standard & Poor's 500 index are analyzed,...

Persistent link: https://www.econbiz.de/10011581995

Corporate Governance, Corporate Ownership, and the Role of Institutional Investors : A Global Perspective

Gillan, Stuart - 2005

Persistent link: https://www.econbiz.de/10012785201

Common Ownership and ESG Performance : Evidence from Institutional Mergers

Khoo, Kenneth - 2022

“Common Ownership” is a phenomenon where shareholders hold substantial stakes in firms that impose externalities on each other. The “Common Ownership” hypothesis suggests that these shareholders may internalize some of these externalities amongst their portfolio firms. While most of the...

Persistent link: https://www.econbiz.de/10013292827

Foreign Institutional Ownership and Auditor Choice : Evidence from Worldwide Institutional Ownership

Kim, Jeong-bon - 2020

' auditor choices and improving the information environment of firms across different countries around the world …

Persistent link: https://www.econbiz.de/10012855352

Executive compensation tied to ESG performance : international evidence

Cohen, Shira; Kadach, Igor; Ormazabal, Gaizka; … - 2022

This paper examines the reliance on ESG metrics in executive compensation contracts. In our sample of international publicly traded firms, a rapidly growing fraction incorporate ESG metrics in the compensation schemes of their top executives. Our analysis links the reliance on these metrics to...

Persistent link: https://www.econbiz.de/10013435292