Results 11 to 20 of about 3,911,467 (326)
China Journal of Accounting Research, 2018 Emerging economies provide interesting scenarios for examining how institutional context influences the financing behavior of firms. In this study, we examine the capital structure of Chinese listed firms following the Split-Share Structure Reform of ...
Xiaohong Huang +2 more
doaj +2 more sources
Government Ownership in Listed Firms Around the World
Studies in Business and Economics, 2018 Based on the first of its kind large-scale research on worldwide government ownership from 47 countries, the results show that government owners like to be the largest blockholders; if government is the largest blockholder, the size of its ownership is ...
Liu Kerry
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Government Ownership and Corporate Cash Holdings: Empirical Evidence from the Amman Stock Exchange
Sustainability, 2022 While the effect of ownership structure on the level of cash holdings has been widely examined, that of government ownership has been understudied. Using a generalized method of moments (GMM) estimation on the panel data of 107 Jordanian firms listed on ...
Ahmad Alkhataybeh +3 more
semanticscholar +1 more source
Contemporary Politics, 2021 This paper argues that state capitalism is not just a developing world phenomenon; a number of high-income economies in Europe and Asia have experienced a notable expansion of state capitalism over the past two decades.
Kyunghoon Kim
semanticscholar +1 more source
Political connections, government ownership, and earnings management: evidence from Jordan
International Journal of Accounting, Auditing and Performance Evaluation, 2021 This study examines the impact of political connections and government ownership on accrual and real earnings management. Based on a Jordanian sample of 310 firm-year observations, the study finds evidence that politically-connected firms exhibit a ...
A. H. Ahmed +4 more
semanticscholar +1 more source
Government Ownership and Corporate Tax Evasion: Evidence from China
, 2021 We examine the effect of government ownership on tax evasion in China. After correcting for the partial observability of tax evasion, we find that state-owned enterprises (SOEs) are more likely to evade taxes and less likely to be detected than non-SOEs.
Travis Chow +3 more
semanticscholar +1 more source
The effect of ownership structure on leverage with credit rating as a moderating variable
DIJB (Diponegoro International Journal of Business), 2020 This paper aims to examine the effect of ownership structure on leverage with credit rating as a moderating variable. The ownership structure used in this study is government ownership and managerial ownership. Leverage is measured using a debt to assets
Harjum Muharam, Galuh Kusuma Putri
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The Effect of Ownership Structures on Audit Fees of Listed Firms in Ghana
Journal of Accounting and Investment, 2021 Research aims: The study examined the effect of ownership structures on audit fees of listed firms in Ghana. The study used four indicators to measure ownership structure: managerial ownership, foreign ownership, government ownership, and substantial ...
Alhassan Musah +2 more
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Investigating the effect of ownership structure on the financial stability of companies listed on the Tehran Stock Exchange [PDF]
New Applied Studies in Management, Economics & Accounting, 2019 With the formation of an agent relationship, there is a conflict of interest between managers and shareholders, managers may engage in opportunistic behaviours that are in their interests and against the interests of shareholders.
Seyyedeh Zeinab Saadat Mir Ghadim +1 more
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Jurnal Akademi Akuntansi, 2022 This research aims to explain the influence of financial aspects such as liquidity, firm size, working capital, sales growth, and ownership aspects such as managerial ownership, institutional ownership, government ownership, foreign ownership, family ...
Natasia Alinsari, Lina Devita Putri
doaj +1 more source