Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices [PDF]
Journal of Money and Business, 2023 Purpose – The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. Design/methodology/approach – A
Fekri Shawtari
exaly +2 more sources
Holding Company in the Iraqi Company Act
المجلة الدولية للعلوم الإنسانية والاجتماعية, 2021 This paper analyzes the conception of the holding company and ways to hold follower companies. Accordingly, the methodology of the conducting this article depends on the library sources to explain company law in Iraq, in particular the Company Act no ...
Mohammed Omer Ali AL-JAF
doaj +2 more sources
Small companies and regulatory tiering: a legal and economic analysis of Zambia’s new regime [PDF]
De Jure, 2023 In 2017, Zambia adopted a new Companies Act. The main purpose of the new Act is to promote the development of Zambia’s economy through efficient regulation of companies. This article focuses on the small companies regime that the new Act introduces. More
Christopher Phiri
doaj +1 more source
The Nature of the legal relationship of holding companies and the civil liability towards others: An analytical study of the Iraqi Company Act – An analytical Study [PDF]
الرافدین للحقوق, 2022 This research looks at the type of relationships of holding companies and their effects on the company’s civil liability. The focus will be on the liability resulting from the violation or damage to the rights of others referring to the relationships ...
ٍSherzad Sulaiman
doaj +1 more source
Do health care companies of India fulfil government’s new orientation towards CSR activities: A special consideration towards maternal health [PDF]
Journal of Health Research, 2020 Purpose – Corporate social responsibility (CSR) in India includes education, environment, healthcare and rural development. In post-liberalized India, the healthcare sector (services and facilities) has grown in leaps and bounds over last two decades ...
Shashi Lata Yadav +2 more
doaj +1 more source
A Review of the Corporate Governance Structure of Pakistan
JISR Management and Social Sciences & Economics, 2023 The purpose of this paper is to review the corporate governance structure of Pakistan and identify the challenges and opportunities within the context of the country. The objective is to highlight the gaps in existing governance frameworks.
Kashif Arif +2 more
doaj +1 more source
Valuation practices under business rescue circumstances in South Africa
South African Journal of Economic and Management Sciences, 2021 Background: A business rescue plan should indicate the benefits of adopting a business rescue plan as opposed to the benefits of immediate liquidation. Performing a valuation is thus a vital aspect of the business rescue process as the estimated values ...
Shaneen Conradie, Christiaan Lamprecht
doaj +1 more source
Teisė, 2021 According to the current legal regulation of Lithuanian companies, the manager and the members of the board of the subsidiary have a duty to act only in the interests of the subsidiary and do not have the opportunity to act in the interests of the group ...
Edvinas Bakanauskas
doaj +1 more source
Corporate political activity of baby food companies in Thailand
International Breastfeeding Journal, 2021 Background Recent studies show corporate political activity (CPA) can have detrimental impacts on health policy processes. The Control of Marketing Promotion of Infant and Young Child Food Act B.E.
Nisachol Cetthakrikul +4 more
doaj +1 more source