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Year of publication
Subject
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Aktiengesellschaft 5,621 Listed company 4,709 Deutschland 1,836 Corporate Governance 1,375 Corporate governance 1,310 Germany 1,252 USA 705 Unternehmenserfolg 666 Firm performance 659 Eigentümerstruktur 637 Ownership structure 637 United States 633 China 499 Vorstand 458 AG 429 Gesellschaftsformen 413 Börsenkurs 412 Share price 411 Aktienrecht 374 Executive board 362 Führungskräfte 333 Managers 331 Aufsichtsrat 314 Stock corporation law 286 Aktionäre 262 Shareholders 262 Kapitalstruktur 261 Capital structure 257 Schweiz 253 Corporate disclosure 243 Unternehmenspublizität 243 Börse 232 Theorie 227 Recht 222 Theory 222 Bourse 216 Großbritannien 198 Takeover 192 Aktie 190 Agency theory 184
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Online availability
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Free 1,003 Undetermined 614
Type of publication
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Article 2,963 Book / Working Paper 2,953 Journal 181
Type of publication (narrower categories)
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Article in journal 2,290 Aufsatz in Zeitschrift 2,290 Hochschulschrift 839 Graue Literatur 561 Non-commercial literature 561 Thesis 533 Aufsatz im Buch 372 Book section 372 Arbeitspapier 318 Working Paper 318 Dissertation u.a. Prüfungsschriften 259 Bibliografie enthalten 166 Bibliography included 166 Handbook 74 Handbuch 74 Collection of articles of several authors 68 Sammelwerk 68 No longer published / No longer aquired 42 Amtsdruckschrift 39 Government document 39 Statistik 36 Case study 35 Fallstudie 35 Adressbuch 33 Directory 33 Verzeichnis 33 Konferenzschrift 28 Statistics 25 Aufsatzsammlung 23 Conference proceedings 21 Mehrbändiges Werk 21 Multi-volume publication 21 Conference paper 16 Konferenzbeitrag 16 Advisory report 12 Company information 12 Firmeninformation 12 Gesetz 12 Gutachten 12 Law 12
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Language
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English 3,308 German 2,225 Undetermined 360 French 54 Russian 47 Swedish 22 Spanish 21 Italian 18 Danish 16 Polish 12 Hungarian 8 Afrikaans 7 Bulgarian 7 Norwegian 6 Czech 5 Croatian 5 Dutch 5 Japanese 3 Turkish 3 Ukrainian 3 Serbian 2 Arabic 1 Modern Greek (1453-) 1 Finnish 1 Lithuanian 1 Portuguese 1 Romanian 1 Chinese 1
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Author
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Lutter, Marcus 16 Stulz, René M. 16 Werder, Axel von 16 Bebchuk, Lucian A. 14 Baums, Theodor 13 Rapp, Marc Steffen 11 Rosen, Rüdiger von 11 Becker, Bo 10 Madhani, Pankaj M. 10 Rossi, Fabrizio 10 Subramanian, Guhan 10 Albach, Horst 9 Bleicher, Knut 9 Gerum, Elmar 9 Kaserer, Christoph 9 Tian, Gary Gang 9 Cronqvist, Henrik 8 Henn, Günter 8 Ke, Bin 8 Ma, Shiguang 8 Rehkugler, Heinz 8 Velte, Patrick 8 Vijayakumaran, Ratnam 8 Achleitner, Ann-Kristin 7 Blättchen, Wolfgang 7 Brown, Gregory W. 7 Firth, Michael Anthony 7 Henselmann, Klaus 7 Huang, Wei 7 Maug, Ernst 7 Quick, Reiner 7 Rouf, Dr. Md. Abdur 7 Rydqvist, Kristian 7 Röder, Klaus 7 Schüler, Andreas 7 Sincharoonsak, Titaporn 7 Werner, Winfried 7 Abeysekera, Indra 6 Ansari, Valeed Ahmad 6 Bartram, Söhnke M. 6
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Institution
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National Bureau of Economic Research 13 Springer Fachmedien Wiesbaden 11 Nomos Verlagsgesellschaft 10 Allgemeine Elektricitäts-Gesellschaft 9 Verlag Dr. Kovač 9 Deutsches Aktieninstitut 8 Schweden / Aktiebolagskommittén 7 Deutschland <Bundesrepublik> / Statistisches Bundesamt 5 Duncker & Humblot 5 Friedrich-Schiller-Universität Jena 5 OECD 5 University of Pretoria / Bureau of Financial Analysis 5 Deutsche Schutzvereinigung für Wertpapierbesitz 4 Europäische Kommission 4 Hans-Böckler-Stiftung 4 State Bank of Pakistan / Statistics and Data Warehouse Department 4 Stiftung Familienunternehmen 4 Board of Agriculture (Great Britain) 3 Books on Demand GmbH <Norderstedt> 3 DIRK - Deutscher Investor-Relations-Verband 3 Eric Cuvillier <Firma> 3 Humboldt-Universität zu Berlin 3 Josef Eul Verlag GmbH 3 Newcastle upon Tyne and Carlisle Rail-road Company 3 Standard and Poor's Corporation <New York, NY> 3 Universität Heidelberg 3 Universität zu Köln 3 AEG-Aktiengesellschaft 2 Allgemeine Elektricitäts-Gesellschaft, AEG-Telefunken 2 Allgemeine Elektricitäts-Gesellschaft, AEG-Telefunken <Berlin, West; Frankfurt, Main> 2 Bureau of Railway Economics <Washington, DC> 2 Carl Heymanns Verlag 2 Center for Entrepreneurial and Financial Studies 2 Commerzbank 2 Deutsche Vereinigung für Finanzanalyse und Anlageberatung 2 Deutschland / Regierungskommission Corporate Governance 2 Deutschland / Statistisches Bundesamt 2 Dodwell Marketing Consultants 2 Ekonomiska forskningsinstitutet <Stockholm> 2 Europäische Union / Rat 2
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Published in...
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Die Aktiengesellschaft : AG ; Zeitschrift für deutsches, europäisches und internationales Aktien-, Unternehmens- und Kapitalmarktrecht 86 Betriebs-Berater : BB 73 Europäische Hochschulschriften / 5 73 Working paper / National Bureau of Economic Research, Inc. 41 Managerial finance 38 Der Betrieb 37 Europäische Hochschulschriften / 2 37 Corporate ownership & control : international scientific journal 31 International journal of economics and finance 30 Die Aktiengesellschaft / AG-Report : Zeitschrift für d. ges. Aktienwesen 25 Zeitschrift für Unternehmens- und Gesellschaftsrecht : ZGR 25 Betriebswirtschaftliche Forschung und Praxis : BFuP 22 International journal of accounting, auditing and performance evaluation : IJAAPE 22 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 21 Journal of business economics : JBE 21 International journal of economics and financial issues : IJEFI 20 Investment management and financial innovations 19 Schweizer Schriften zum Handels- und Wirtschaftsrecht 19 Frontiers of business research in China : selected publications from Chinese universities 18 The journal of corporate finance : contracting, governance and organization 18 Afro-Asian Journal of Finance and Accounting : AAJFA 17 Gabler Edition Wissenschaft 17 International journal of managerial finance : IJMF 17 The international journal of accounting : TIJA 17 Abhandlungen zum deutschen und europäischen Handels- und Wirtschaftsrecht : AHW 16 Journal of management & governance 16 Journal of risk and financial management : JRFM 16 Untersuchungen über das Spar-, Giro- und Kreditwesen / B 16 WPg : Kompetenz schafft Vertrauen 16 Beiträge zum Rechnungs-, Finanz- und Revisionswesen 15 Academy of Management journal : AMJ 14 Corporate board : role, duties & composition; accountability, responsability, committment 14 Die Betriebswirtschaft : DBW 14 International journal of corporate governance : IJCG 14 Journal of Asian finance, economics and business : JAFEB 14 Asia Pacific journal of management : APJM ; a publication of the Faculty of Business Administration, National University of Singapore 13 Business horizons 13 China journal of accounting research : CJAR 13 Discussion paper / Centre for Economic Policy Research 13 International journal of financial research 13
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Source
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ECONIS (ZBW) 5,649 USB Cologne (EcoSocSci) 446 RePEc 2
Showing 1 - 50 of 6,097
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Technology differentiation and firm performance
Arts, Sam; Cassiman, Bruno; Hou, Jianan - 2022
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Does stock market listing boost or impede corporate investment?
Yarba, Ibrahim; Yassa, Ahmet Duhan - In: Borsa Istanbul Review 22 (2022) 2, pp. 285-294
This paper investigates investment behavior across public and privately held firms using a novel firm-level dataset. We use coarsened exact matching to construct a control group of firms with which we compare listed firms before and after listing in a difference-in-differences framework. The...
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Markedly more women on executive boards of large companies : inclusion requirement seemingly already having an effect
Kirsch, Anja; Sondergeld, Virginia; Wrohlich, Katharina - In: DIW weekly report : economy, politics, science : a … 12 (2022) 3/4, pp. 20-31
There was a significant increase in the number of women on executive boards of large companies in Germany from 2020 to 2021 after years of slow progress: In fall 2021, there were 139 women on the executive boards of the 200 largest companies, 38 more than in 2020. This is an increase of a good...
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While gender quotas for top positions in the private sector differ across EU countries, they are effective overall
Kirsch, Anja; Sondergeld, Virginia; Wrohlich, Katharina - In: DIW weekly report : economy, politics, science : a … 12 (2022) 3/4, pp. 32-39
This second report in the DIW Berlin Women Executives Barometer 2022 explores the designs and effects of gender quotas across Europe, coming to the conclusion that they are an effective instrument for increasing the share of women in top positions at large companies. Furthermore, the quotas...
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The social-psychological perspective on executive compensation : evidence from a two-tier board system
Schwering, Anja; Sommer, Friedrich; Uepping, Florian; … - In: Journal of business economics : JBE 92 (2022) 2, pp. 309-345
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A study on earnings management of zero-leverage firms from the perspective of financial constraints
Lee, Hyun-Ah - In: Global business and finance review 27 (2022) 1, pp. 28-49
Purpose: This study verifies the debt covenant hypothesis by exploring the earnings management of zero-leverage firms that are not constrained by debt covenants. Furthermore, this study investigates whether the earnings management of zero-leverage firms varies depending on financial constraints,...
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The legitimacy of introducing a simple joint-stock company into the Polish legal order
Ryszkowski, Karol; Witoszek-Kubicka, Aleksandra - In: Ekonomia i prawo 21 (2022) 1, pp. 225-238
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Corporate real estate holding and stock returns : international evidence from listed companies
Ng, Joe Cho Yiu; Leung, Charles Ka Yui; Chen, Suikang - 2022 - This version: January 2022
This study examines the relationship between corporate real estate (CRE) holdings and stock returns before and after the Global Financial Crisis (GFC). We find that (1) the United States and the United Kingdom show a negative relationship before the GFC and positive after the GFC. (2) Firms that...
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Interest on Equity versus Dividends : the Role of Shareholder Identity on Corporate Tax Avoidance
Colombo, Jefferson; Terra, Paulo R. S. - 2021
Most Brazilian public corporations have controlling majority shareholders. Meanwhile, the Brazilian tax code regarding payout income treats differently different kinds of shareholders depending upon their legal nature. Therefore, depending upon the controlling shareholder’s identity, the...
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Earnings Management and Corporate Survival of Listed Manufacturing Companies in Nigeria
Nwaobia, A. N; Kwarbai, Jerry; Olajumoke, Jayeoba - 2021
Studies have reported limited explanatory power of earnings due to reasons that include low quality of earnings. Though earnings management is permitted within the financial reporting framework in many jurisdictions, its practices depending on the intention and aggressiveness may dovetail into...
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Trade War Risk and Valuation of Overseas Listed Companies : An Empirical Study on China Concept Stocks
Peng, Yan; Li, Song; Wei, Lijia - 2021
Through the unexpected event of the US-China trade war, this article explores whether the valuation of overseas listed companies is affected in the context of the trade war between the two countries and the changes in the connection between business valuation and the two stock markets. By taking...
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Impacts of Capital Structure and Dividend Policy on the Financial Performance of Listed Companies on Vietnamese Stocks Market
Vu, Loan T.; Vu, Anh T. H.; Nguyen, Thao T. P. - 2021
This study is taken to describe the relationship between the levels of debt, dividend policy and the performance of firms listed in Vietnamese stock market. The dividend policy is proxied by the dividend yield while firm’s performance is measured by ROE, ROA, and P/E. The total number of...
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Ownership Structure and Earnings Management : Empirical Evidence from Listed Pharmaceuticals and Chemical Firms of Bangladesh
Hossain, Dewan Azmal - 2021
Objective – This study aims to examine the relationship between ownership structure (determined by institutional and foreign ownership) and earnings management in the context of Bangladeshi Pharmaceuticals and Chemical firms.Methodology/Technique – Out of 32 listed firms, this study examined...
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Working Capital Management Impact on Business Performance : Indonesia Stock Exchange (IDX) Group Data Analysis for Listed Companies
Ahmad, Muneeb; Ali Qureshi, Salman; Quddoos, Muhammad Umer - 2021
The major plan of the research is to classify whether working capital management has a contact on firm’s profitability of listed firms’ in Indonesia. The research method used is quantitative research. Pooled panel data of 100 listed firms from 20 zones are listed on the Indonesia Stock...
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Corporate Ownership Structure and Firm Risk : Empirical Evidence from Listed Companies in Sri Lanka
Mahrool, Farwis; Athambawa, Abdul Azeez - 2021
This study examines the relationship between ownership structure and firm risk of 69 public listed companies in Sri Lanka over the period of 2010 to 2017.This study consists Management Ownership (MO), Institutional Ownership (IO) and Concentrated Ownership (CO) as ownership variables and total...
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Interlocking Directorate and Firm Performance of Listed Companies in Sri Lanka
Mahrool, Farwis; abdul, Nazar - 2021
Purpose: The purpose of this paper is to investigate the relationship between director interlock and firm performance in Sri Lanka. The author posits that directors gain experiences due to director interlocking which enables them to contribute to the firm performance. On the other hand, busyness...
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The Impact of CEO Competence Heterogeneity and Investor Risk Appetite on Corporate Bond Yield- Take the Listed Companies of the Real Estate Industry as an Example
Wang, Han-Ting; Chen, Sze-Ting - 2021
The purpose of this paper is to propose a new integrated model that combines the concepts of risk and CEO competence. Risk is the deviation of the result caused by the different effects. Putting risk into the real capital market due to information asymmetry and imperfect capital market,...
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The Impact of Internal Corporate Governance Mechanisms on Profitability in Companies Listed in The Stock Market
Elsayed, Abdullah - 2021
This paper attempts to investigate the effects of the internal corporate governance mechanisms represented in (the size of the board of directors, CEO duality, the administrative ownership, and the ownership of Block Shareholders Ownership) on the profitability of the companies listed on the...
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The effect of stock market listing on real earnings management : evidence from Algerian companies
Kimouche, Bilal - In: Naše gospodarstvo : NG 67 (2021) 4, pp. 96-107
This paper aims to explore the effect of the Algiers Stock Exchange listing on real earnings management. The study included 14 non-financial non-listed companies during the period 2015-2019 and six non-financial listed companies during the period 2010-2019. Due to the small number of companies...
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Does stock market listing boost or impede corporate investment?
Yarba, İbrahim; Yassa, Ahmet Duhan - 2021
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Impact of financing decisions ratios on firm accounting-based performance : evidence from Jordan listed companies
Kasasbeh, Feras Izzat - In: Future Business Journal 7 (2021), pp. 1-10
The impacts of financing decision ratios on a firm's accounting-based performance are essentially associated with particular data. For this purpose, firm size, firm age, and leverage are taken into account as control variables. The past studies have been reviewed to find gaps, which seemed to...
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Nexus between intellectual capital and financial performance : an investigation of Chinese manufacturing industry
Xu, Jian; Liu, Feng - In: Journal of business economics and management 22 (2021) 1, pp. 217-235
How to manage financial performance through the utilization of intellectual capital (IC) is an important issue in the knowledge economy. The objective of this study is to investigate the impact of IC on financial performance for manufacturing listed companies in the Chinese context. Financial...
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Corporate reporting in the time of COVID-19 : analysis of information disclosed by selected companies listed on the Warsaw Stock Exchange
Wacławik, Bogusław - In: European research studies 24 (2021) 1, pp. 386-402
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The relationship between governance quality and the cost of equity capital in Italian listed firms : an update
Bertoncelli, Francesca; Fandella, Paola; Sironi, Emiliano - In: Journal of risk and financial management : JRFM 14 (2021) 3, pp. 1-16
This paper investigates the relationship between corporate governance quality and the cost of equity capital, intended as the discount rate the market applies to a firm’s expected future cash flows to evaluate the current share price. Using data from the Italian listed corporations in 2018,...
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Does risk disclosure matter for trade credit?
Haj-Salem, Issal; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 3, pp. 1-13
In this paper, we examine the impact of risk disclosure practices on trade credit. We hypothesize that risk information could reduce information opacity that arises between companies and their suppliers. We collected annual reports for Tunisian listed companies for the period 2008-2013. This...
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Comparing CEO compensation effects of public and private acquisitions
Brander, James A.; Egan, Edward J.; Endl, Sophie - In: Journal of risk and financial management : JRFM 14 (2021) 4, pp. 1-19
We estimate the effect of acquisition performance and acquisition activity on CEO compensation for the full set of CEOs of large public U.S. corporations in the Execucomp database over the period 1992-2016. Most previous work has focused on publicly traded acquisition targets. We focus on the...
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Predicting firms' financial distress : an empirical analysis using the F-Score model
Mahfuzur Rahman; Cheong Li Sa; Masud, Md. Abdul Kaium - In: Journal of risk and financial management : JRFM 14 (2021) 5, pp. 1-16
Financial performance of firms is very important to bankers, shareholders, potential investors, and creditors. The inability of firms to meet their liabilities will affect all its stakeholders and will result in negative consequences in the wider economy. The objective of the study is to explore...
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The moderating effect of family business ownership on the relationship between short-selling mechanism and firm value for listed companies in China
Wenzhen Mai; Nik Intan Norhan Bt Abdul Hamid - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-20
This study demonstrates an investigation of the external corporate governance effect of short selling mechanisms on firm value in the Chinese context. The effect of family businesses is also examined as a moderator of the relationship between short-selling and firm value. Using panel data...
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Corporate governance, risk management and financial performance of listed deposit money bank in Nigeria
Kafidipe, Abiola; Uwalomwa, Uwuigbe; Dahunsi, Olajide; … - In: Cogent business & management 8 (2021) 1, pp. 1-14
This study examined corporate governance, risk control in deposit money banks and how operational problems within commercial banks and information on them in Nigeria has been hoarded to a great extent. The result shows a negative but a significant impact on bank's financial performance. However,...
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The nexus between financial performance and equilibrium : empirical evidence on publicly traded companies from the global financial crisis up to the COVID-19 pandemic
Batrancea, Larissa - In: Journal of risk and financial management : JRFM 14 (2021) 5, pp. 1-12
Financial performance and financial equilibrium are two key aspects that should be monitored by any business manager interested in passing the test of time and overcoming unpredictable events such as economic crises. The organic link between financial performance and financial equilibrium has...
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Can sustainable corporate governance enhance internal audit function? : evidence from Omani public listed companies
Rehman, Ali - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-16
With the application of the agency theory and institutional theory, this study is intended towards the measurement of sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study will also theoretically consider the Chinese...
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Pyramidal ownership and company value : evidence from Polish listed companies
Aluchna, Maria; Kuszewski, Tomasz - In: Contemporary economics 15 (2021) 4, pp. 479-498
This paper examines the effects of pyramidal ownership. Using the sample of 162 non-financial companies listed on the Warsaw Stock Exchange during the period 2010-2014, we verify the relation between the adoption of a pyramidal structure and company value. Specifically, we show that the link...
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A characteristic analysis and countermeasure study of the hedging of listed companies in China stock markets
Wu, Guo-Hua; Jiang, Xiao-Ling; Deng, Su-Ya - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 10, pp. 147-158
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The relationship between top female executives and corporate investment : empirical evidence from Vietnamese listed firms
Quynh Trang Phan - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 10, pp. 305-315
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Influence of ownership structure on voluntary accounting information disclosure : evidence from top 100 Vietnamese companies
Tran Quoc Thinh; Ngoc Khanh Dung Nguyen; Xuan Thuy Le - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 327-333
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Geschäftsberichte börsennotierter Unternehmen: kritische Betrachtung der Darstellung sozialer Nachhaltigkeit
Knelsen, Benje Rebecca - 2021
In der vorliegenden Arbeit wird untersucht, ob und wie ausführlich in der Nachhaltigkeitsberichterstattung börsennotierter Elektroautomobilhersteller auf soziale Nachhaltigkeit eingegangen wird. Anhand eines selbst entwickelten Kriterienkatalogs, welcher sich an den Kernelementen des...
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The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership : a study of listed firms in Vietnam
Nguyen Minh Ha; Tran Thi Phuong Trang; Pham Minh Vuong - In: Montenegrin journal of economics 17 (2021) 4, pp. 65-73
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Can CSR engagement and strong internal control enhance sustainable corporate growth? : evidence from Chinese listed companies
Pasko, Oleh; Zhang, Li; Tkal, Yarmila; Hordiyenko, Mykola; … - In: Pakistan journal of commerce and social sciences 15 (2021) 3, pp. 497-521
Adopting agency theory and stakeholder theory,the paper examines the relationship between corporate social responsibility (CSR) and the strength of internal control (IC) alone, as well as combined on the sustainable corporate growth of Chinese listed companies. By examining through regression...
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Family ownership, information problem and firm performance
Sultana, Reajmin - In: International Journal of Research in Business and … 10 (2021) 6, pp. 73-82
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Ownership structure and earnings management : empirical evidence from Vietnam
Huu Anh Nguyen; Quynh Lien Le; Vu Thi Kim Anh - In: Cogent business & management 8 (2021) 1, pp. 1-21
This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant influences on direct or indirect management decisions....
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The influence of board characteristics and state holding on corporate social responsibility disclosure, evidence from Vietnamese listed firms
Nguyen Thi Lien Huong; Nhat Minh Tran; Manh Chien Vu - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 1, pp. 190-201
Analysing the nexus between board diversity, CEO power, state holding, and corporate social responsibility disclosure in an emerging country: Vietnam, where some listed firms are held significantly by the State, is the fundamental objective of this study. In order to achieve this goal, we...
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Moderating effects of founders' role on the influence of internationalization on IPO performance of listed companies in Thailand
Tharitsaya Kongkaew; Supa Tongkong; Sungworn Ngudgratoke - In: International Journal of Financial Studies : open … 9 (2021) 3, pp. 1-16
Previous research suggests that internationalization affects initial public offering (IPO) performance in the short term, but it less is known about the founders' role in the relationship between internationalization and IPO performance. The objectives of this study were to investigate...
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Corporate social responsibility proposals and firm valuation
Chu, Pyung Kun - In: International Journal of Financial Studies : open … 9 (2021) 3, pp. 1-14
Corporate social responsibility (CSR) is a topic which has recently been attracting an increasing amount of attention with respect to corporate operations, and shareholder proposals on CSR are also one of the main types of proposals at firms’ annual shareholder meetings. However, even though...
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Risk disclosure and corporate cash holdings
Haj-Salem, Issal; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 7, pp. 1-15
In this paper, we extend corporate disclosure and corporate cash holdings literature by testing whether corporate voluntary risk disclosure affects corporate cash holdings for a sample of Tunisian non-financial listed companies. As a measure of risk disclosure, we use manual content analysis to...
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Ultimo 2020 : rangliste over de danske børsnoterede bankers soliditet
Raaballe, Johannes - 2021
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Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Eneh, Sylvia; Emengini, Emeka; Nnam, Imaobong; Nwekwo, Ngozi - In: Cogent business & management 8 (2021) 1, pp. 1-21
Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...
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Impacts of ownership structure on stock price synchronicity of listed companies on Vietnam stock market
Nghia Phan Trong; Vu Thi Thuy Van - In: Cogent business & management 8 (2021) 1, pp. 1-14
The purpose of this paper is to examine the impacts of ownership structure on stock price synchronicity in Vietnam stock market. The research has been conducted with a sample of all of those companies listed on Vietnam stock market from 2007 to 2017 and used the multivariate regression method...
Persistent link: https://ebtypo.dmz1.zbw/10012628911
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The impact of financial distress on tax avoidance : an empirical analysis of the Vietnamese listed companies
Van Cuong Dang; Xuan Hang Tran - In: Cogent business & management 8 (2021) 1, pp. 1-10
This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008-2020 period. Empirical results show the existence of a positive relationship between financial distress and tax avoidance for survey companies. In...
Persistent link: https://ebtypo.dmz1.zbw/10012642584
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Ownership structure's effect on financial performance : an empirical analysis of Jordanian listed firms
Alkurdi, Amneh; hamad, Amneh; Thneibat, Hussam; … - In: Cogent business & management 8 (2021) 1, pp. 1-21
This study aims to examine the impact of the ownership structure on firm performance in the Jordan. This study employed the multiple-regression model and fixed regression effect to analyse the data. The sample included all Jordanian first market firms listed on the Amman Stock Exchange (ASE)...
Persistent link: https://ebtypo.dmz1.zbw/10012642994
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Covid 19 pandemic and Abnormal Stock Returns of listed companies in Vietnam
Dang Ngoc Hung; Vu Thi Thuy Van; Chi Le Van - In: Cogent business & management 8 (2021) 1, pp. 1-18
Covid-19 pandemic is affecting the health of the public, and it is also impacting business and economy. The main objective of this paper is to investigate the impact of Covid-19 pandemic on listed firms’ performance and the abnormal stock returns in Vietnam. To study the impact of Covid-19 on...
Persistent link: https://ebtypo.dmz1.zbw/10012643110
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