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Eddy Suranta,Pratana Midiastuty,Hairani Ramayanti Hasibuan
Pág. 309 - 318
This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variab...
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Hidaya Al Lawati and Zakeya Sanad
This study presents current evidence on the impact of different corporate ownership types on audit quality in Oman and potentially in other developing countries with similar institutional environments, such as GCC countries. While previous research has p...
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Amneh Alkordi,Munther Al-Nimer,Mouhammad Dabaghia
Pág. 608 - 619
This study aims to examine the impact of ownership structure on the level of accounting conservatism in Jordan by using a sample of 99 manufacturing and financial companies listed on the Amman Stock Exchange between 2005 and 2013. On one hand, ownership ...
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Alhassan Haladu,Basariah Bt. Salim
Pág. 1784 - 1790
In third world economies like Nigeria, the role of foreign ownership of businesses compared to local ownership on environmental issues has been given very little attention. Foreign investors may assist in the fight against environmental degradation...
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Khaled Abdulwahab Alzeaideen,Sara Zakaria AL-Rawash
Pág. 51 - 58
This study investigates the effect of different ownership structure - (Concentration, Foreign, and Institutional Ownership) - and corporate debt on audit quality of listed companies in Amman Stock Exchange. The research has four hypotheses. To test each ...
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Muhammad AZAM,Sana SIDDIQUI
Pág. 33 - 40
The purpose of this study to analyze and compare the profitability of domestic (Public & Private) and foreign banks operating in the Pakistan Banking market between 2004 and 2010 on quarterly basis. Total 36 Commercial Banks of Pakistani Industry have re...
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Sattar Khan,Yasir Kamal,Azhar Khan,Arif Hussain,Muhammad Rafiq,Maryam Bibi,Syed Fahad Ali Shah,Zahir Shah,Muhammad Khan
Pág. 141 - 150
The research paper attempts to investigate the connection between Ownership Structure and Audit Committee Effectiveness on discretionary accruals in Pakistan. This study analyzed 5 years of data over the period of 2013 to 2017 of 169 listed firms of the ...
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Majd Iskandrani,Asma'a Al-Amareh
Pág. 676 - 683
This research seeks to investigate the relationship between ownership composition and stock's liquidity in Jordan?s unique corporate setting. A multivariate regression was used to investigate the effect of ownership composition on stock's liquidity for l...
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Sevin Gurarda, Emre Ozsoz and Abidin Ates
By using corporate governance data on 22 publicly traded Turkish companies we estimate the determinants of corporate governance ratings for these companies with a focus on ownership structure. Our results show that company earnings, financial risk and fi...
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Mohammad Abu Sufian,Muslima Zahan
Pág. 901 - 909
The quest of this research paper is to look into the association between corporate ownership structure variables and corporate social responsibility disclosure (CSRD). Seventy annual reports for the year 2010 of non financial companies with listed Dhaka ...
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Goran Petkovic, Snezana Konjikusic, Lidija Barjaktarovic, Renata Pindzo
Pág. 23 - 34
Abstract: Research Question: This paper focuses on the basic financial decision making practices of domestic companies and their knowledge of the operational risk management concept. Motivation: Chief Financial Officers (CFOs) play a significant role in ...
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Pang Elvin,Nik Intan Norhan Bt Abdul Hamid
Pág. 99 - 108
Based on previous studies, ownership structure is not standardized across different country and economic sectors. In other words, each country or economic sector might have different types of sustainable ownership structure that contribute to the competi...
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Aamir Iqbal Umrani,Satirenjit Kaur Johl
Pág. 170 - 178
SMEs serve as the financial backbone of the developed and developing economies, and a major contributor in many countries? GDP. A sustainable SME sector is vital for a developing country like Malaysia where SMEs represent 99.2 % of the overall business e...
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Mayowa Gabriel Ajao,Jude Osazuwa Ejokehuma
Pág. 187 - 201
This study investigates the effect of ownership structure on the financial performance of listed manufacturing firms in three Sub-Saharan Africa countries (Nigeria, Kenya and South?Africa) based on the critical mass indices of their respective bourse. Re...
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Ainon Ramli
Pág. 1 - 12
In the last twenty years, the issue of firm ownership has received great attention, especially in developed countries such as the United States, the United Kingdom, and European countries. The issue of ownership structures has aroused public concern in M...
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Andrei Trifonov,Alexandr Mikhalchuk,Vladislav Spitsin,Marina Ryzhkova,Lubov Spitsina,Anton Boznyakov
Pág. 59 - 67
The paper analyzes the Russian industry ownership structure and its dynamics for enterprises in Russian (RO), foreign (FO) and joint (JO) ownership in stable periods 2005-2008, 2009-2014, and crisis ones 2008-2009 and 2014-2015. We apply the multivariate...
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Vladislav Spitsin,Aleksandr Mikhalchuk,Vladimir Zalmezh,Irina Antonova,Igor Tsekhanovsky,Valeriy Zadorozhnyi,Nataliya Shabaldina,Larisa Dorzheeva
Pág. 484 - 491
The purpose of this paper is to study the indices of investment activity of subsection DM «Manufacturing of transportation vehicles and equipment» enterprises under Russian, foreign and joint ownership. Multivariate statistical analysis of the investment...
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Vincent Okoth Ongore,Peter Owoko K'Obonyo
Pág. 99 - 122
This paper examines the interrelations among ownership, board and manager characteristics and firm performance in a sample of 54 firms listed at the Nairobi Stock Exchange (NSE). These governance characteristics, designed to minimize agency problems betw...
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