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作者:Fahed Abdullah Abdlazez , Alhashmi Aboubaker Lasyoud , Abdlmutaleb Boshanna
来源:[J].Corporate Ownership & Control, 2019, Vol.16 (3)维图斯出版社
摘要:The purpose of this paper is to investigate the relationship between corporate governance practices and capital structure of public-listed companies in Malaysia. Using the annual reports of 273 Malaysian public-listed firms on the Bursa Malaysia between 2008 and 2012, hierar...
作者:Alkiviadis Karagiorgos , George Drogalas , Grigorios Lazos ...
来源:[J].Journal of Governance and Regulation, 2019, Vol.8 (2)维图斯出版社
摘要:The European Union is a unique economic and political union, a single "internal" market with over than 510 million inhabitants. Further coordination in the field of taxation is required, since it is not yet integrated into the E.U. policy and remains under the responsibility of n...
作者:Pengda Fan , Lin Wang , Thanh Nguyen Thi Phuong
来源:[J].Corporate Ownership & Control, 2019, Vol.16 (3)维图斯出版社
摘要:The purpose of this paper is to analyze whether the conflicting interest between issuing firms and CEOs (venture capitalists) affect the going-public decision. Going public in deteriorating market conditions is costly for issuing firms in terms of low offering price and high...
作者:Ping Wang , James Barrese , David Pooser
来源:[J].Corporate Ownership & Control, 2019, Vol.16 (2)维图斯出版社
摘要:Institutional investor ownership has often been considered a corporate governance variable, typically used to proxy those investors’ ability to influence managers and to expropriate wealth from smaller shareholders. Large institutional investors have developed common holding...
作者:Maria Serena Angelini , Alessandro Gennaro , Renato Giovannini
来源:[J].Corporate Ownership & Control, 2019, Vol.16 (3)维图斯出版社
摘要:Matter of interest is the financing policies adopted by Italian SMEs to sustain their business cycles and competitive strategies; more specifically, the paper attempts to verify the role played by the “mini-bond”, a financing instrument introduced in 2012 by the Italian gove...
作者:Giacomo Ceccobelli , Alessandro Giosi
来源:[J].Corporate Ownership & Control, 2019, Vol.16 (3)维图斯出版社
摘要:The purpose of this research is to investigate earnings management purposes in the banking industry via loan loss provisions using a sample of 156 banks from 19 European countries under the Single Supervisory Mechanism (SSM) over the period 2006-2016. Using regression analys...
作者:Patrick Velte
来源:[J].Corporate Ownership & Control, 2019, Vol.16 (2)维图斯出版社
摘要:A variety of empirical studies analyzed the impact of board attributes on corporate social responsibility (CSR) reporting with mixed results during the last decade. In view of this heterogeneity and increased relevance, we conduct a meta-analysis on 51 empirical-quantitative stud...
作者:Carlo Regoliosi , Davide Martino
来源:[J].Corporate Ownership & Control, 2019, Vol.16 (2)维图斯出版社
摘要:This paper shows the results of a research study whose main objectives have been to understand the way and the extent of dependence and consideration which the directors of internal audit departments and the partners in external audit firms have of each other. We relied on the ex...
作者:Hussein Salia , Emmanuel Budu Addo , Nicholas Adoboe-Mensah
来源:[J].Journal of Governance and Regulation, 2019, Vol.8 (1)维图斯出版社
摘要:Recent discourse on corporate failures gives prominence to the impact of weak corporate governance systems in most corporate entities, hence reasons for investors and creditors pessimism. This literature review article seeks to articulate how audit committee could strengthen...

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