Results 11 to 20 of about 97,038 (313)
The Effect of Shareholder Rights on Earnings Quality [PDF]
پژوهشهای تجربی حسابداری, 2013 Using panel data analysis, this paper examines the effect of shareholder rights (as an external corporate governance mechanism) on the quality of reported earnings of Iranian firms. We used a sample comprised of 145 publicly traded firms listed in Tehran
Mohammad hosein Safarzadeh
doaj +1 more source
Tunneling Through Private Equity Placements: Evidence from Japan
Studies in Business and Economics, 2022 This paper examines the tunneling issue of controlling shareholders, and in particular, this empirical study is conducted to determine whether controlling shareholders are tunneling the wealth of companies by using private equity placements (hereafter ...
Chenchen Su
doaj +1 more source
Controlling Controlling Shareholders
University of Pennsylvania Law Review, 2003 The rules governing controlling shareholders sit at the intersection of the two facets of the agency problem at the core of public corporations law. The first is the familiar principal-agency problem that arises from the separation of ownership and control. With only this facet in mind, a large shareholder may better police management than the standard
Gilson, Ronald J., Gordon, Jeffrey N.
openaire +2 more sources
Signalling to Dispersed Shareholders and Corporate Control [PDF]
The Review of Economic Studies, 2014 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Burkart, Mike, Lee, Samuel
openaire +4 more sources
Determining the capacity of a controlling shareholder in a company [PDF]
Zbornik Radova: Pravni Fakultet u Novom SaduIn this article, the author analyses the capacity of a controlling shareholder of a limited liability company or a joint stock company under the provisions of the Serbian Law on Partnerships and Companies of 2011.
Radović Mirjana Z.
doaj +1 more source
Reform of the Limited Liability Company Law for the Enforcement of Good Corporate Governance
Journal of Law and Legal Reform, 2023 The presence of majority shareholders who also hold positions as public company executives leads to a conflict of interest due to their dual status. During the general meeting of shareholders, these shareholders have the power to endorse the work plans ...
Suwinto Johan, Lou Yuan
doaj +1 more source
How much control causes tunneling? Evidence from China
China Journal of Accounting Research, 2017 We study the dynamic causal effects of the shareholding ratio of controlling shareholder on tunneling behavior in China. We use control-right-transfers as the event to conduct the study.
Wenting Chen +2 more
doaj +1 more source
Does overcapacity prompt controlling shareholders to play a propping role for listed companies?
China Journal of Accounting Research, 2021 A major risk currently facing the Chinese economy is overcapacity, which affects the efficiency of social resource allocation (Xi et al., 2017; Huang et al., 2019).
Cailing Li, Dongjie Lin
doaj +1 more source
Distributed Company Control in Company Shareholding Graphs [PDF]
2021 IEEE 37th International Conference on Data Engineering (ICDE), 2021 The Company Control Problem is of central importance to banks, financial intermediaries, financial intelligence units, regulatory and supervisory authorities such as the Central Banks. It consists in understanding who takes decisions in a large company network, that is, who controls the majority of votes for each single company. This has an impact on a
Gulino, Andrea +4 more
openaire +2 more sources
Controller changes and auditor changes
China Journal of Accounting Research, 2012 Using listed companies in China’s A-share market from 1997 to 2009, this paper investigates the relationship between controller changes (including changes in controlling shareholders, directors and CEOs) and auditor changes.
Guoqian Tu
doaj +1 more source