Results 61 to 70 of about 98,051 (165)

MODEL INTERAKSI STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN HUTANG DAN DIVIDEN DALAM PERSPEKTIF TEORI KEAGENAN PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI INDONESIA

open access: yesJurnal Pendidikan Ilmu Sosial, 2015
The aims of the research are: (1) to find out the structure of stock ownership at the public companies in Indonesia, (2) to analyze effects of stock ownership structure by insider ownership and institutional investor on debt policy and dividend policy at
Suyatmini Suyatmini   +2 more
doaj  

The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2009
This study investigate the effect of institutional stock ownership on a firm’s earnings management activity by testing the empirical association between institutional Investor shareholdings and flexibility available for managers to make use of abnormal ...
Mahdi Moradzadehfard   +3 more
doaj  

The Effect of CSR Disclosure on Institutional Ownership

open access: yesPakistan Journal of Commerce and Social Sciences, 2010
This study attempts to address the question of whether Corporate Social Responsibility Disclosure (CSRD) has any impact to institutional investors of the public limited companies (PLC) in Malaysia. Despite CSRD being at a nascent stage in Malaysia, such reporting is found to be positively related to institutional ownership and these results provide ...
Mohammad Ziaul Hoq   +3 more
openaire   +2 more sources

The Impact of Bank Ownership Structure on Green Banking Practices in Indonesia: The Moderating Role of Corporate Governance

open access: yesThe International Journal of Financial Systems
This study aims to analyze the impact of institutional, foreign, and government ownership on green banking disclosure in Indonesia. The sample includes 578 observations of banking companies in Indonesia over the period 2004 to 2021, and is analyzed using
Nafis Dwi Kartiko, Amrie Firmansyah
doaj   +1 more source

Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries

open access: yesJurnal Dinamika Akuntansi dan Bisnis
This study aims to investigate the influence of institutional ownership structure and managerial ownership on corporate carbon emissions disclosure in ASEAN-5 with the size of the board of commissioners as a moderator.
Lina Lina, Faizah Syifa Rohmah
doaj   +1 more source

Persamaan Struktural: Aktivisme Institusi, Kepemilikan Institusional dan Manajerial, Kebijakan Dividen dan Utang

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2009
This study investigated the simultaneity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial ownership, dividend, and debt policy are determined ...
Mursalim Mursalim
doaj  

Impact of leverage, firm size on firm ownership of listed industrial goods firms in Nigeria

open access: yesFUDMA Journal of Accounting and Finance Research (FUJAFR)
The study examines the impact of leverage and firm size on firm ownership of listed industrial goods firms in Nigeria. The dependent variable firm ownership is measured with managerial ownership (MO), foreign ownership (FO), and institution ownership ...
Muhammad Shehu Garba
doaj   +1 more source

The Effect of Institutional Ownership and Managerial Ownership on Earnings Management

open access: yesGEMA : Jurnal Gentiaras Manajemen dan Akuntansi, 2012
Earnings management is a management action in the process of preparing financial statements so as to increase or decrease accounting profits according to interests. Earning management that occurs in manufacturing companies is due to a conflict of interest between owner and manager.
openaire   +1 more source

Institutional Ownership and Corporate Sustainable Growth: Insights from the Indonesian Banking Sector

open access: yesJurnal Dinamika Akuntansi dan Bisnis
This study investigated the effect of institutional ownership on corporate sustainable growth, with a particular focus on the moderating roles of firm size and firm age. The sample comprises 45 banks listed on the Indonesia Stock Exchange (IDX) from 2004
Amrie Firmansyah, Nafis Dwi Kartiko
doaj   +1 more source

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