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Testing Trade-off, Agency Cost and Pecking Order Predictions of Capital Structure: Lessons from the Pakistani Experience

open access: yesJISR Management and Social Sciences & Economics, 2015
Why the financial structure is still believed to be relevant within business firms? A number of competing theories have been developed for explaining this question. The three theories that stand out are Pecking order, Trade off and Agency cost.
Fazal Husain, Sajid Gul
doaj   +1 more source

Self-perception of ethical behaviour: The case of listed Spanish companies

open access: yesIntangible Capital, 2016
Purpose: This article aims to research into the perception that companies have of their ethical behavior. Design/methodology/approach: A questionnaire was conducted in June 2014 among the listed companies that comprise the IBEX35 index of Spanish stock
Maria José García López   +2 more
doaj   +1 more source

Ownership and control in Italian listed companies

open access: yesPressacademia, 2021
n ...
Anna Paola Micheli   +2 more
openaire   +3 more sources

Controlling Shareholders’ Equity Pledge and Listed Companies’ Stock Repurchase

open access: yesDiscrete Dynamics in Nature and Society, 2022
Based on the unbalanced panel data of China’s A-share listed companies from 2013 to 2021, this paper empirically examines the influence of controlling shareholders’ equity pledge on the listed companies’ stock repurchase.
Zhaolin Wang
doaj   +1 more source

The impact of corporate governance characteristics on companies’ financial performance: Evidence from Romania [PDF]

open access: yesEkonomski Anali, 2022
This paper assesses the possibility of a relationship between corporate governance mechanisms, as independent variables, and firm performance measures, as dependent variables.
Mititean Pompei
doaj   +1 more source

The Study on Credit Risk Warning of Regional Listed Companies in China Based on Logistic Model

open access: yesDiscrete Dynamics in Nature and Society, 2021
The paper aims to propose a new method to state the credit risk characteristics of the regional listed companies in China and makes the listed companies avoid involving in credit crisis.
Qingping Zhou   +4 more
doaj   +1 more source

International financial reporting standards as the basis of financial reporting for listed companies [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici
Purpose: The research explores the specificities and differences in the application of International Financial Reporting Standards (IFRS) as the basis for financial reporting by listed companies worldwide. The primary issue addressed is the inconsistency
Stanković Predrag   +1 more
doaj   +1 more source

Operating Performance of Tourism Listed Companies in China: The Perspective of Economic Value Added

open access: yesSAGE Open, 2021
This article uses economic value added (EVA) to analyze the sustainability of performance of tourism listed companies from 2013 to 2015. The Malmquist index is used for the analysis of different operating performance across various types of tourism ...
Songtao Geng, Suyu Liu, Xuelin Liao
doaj   +1 more source

Ownership Structure and the Internationalization Process of Publicly-listed Companies in Poland

open access: yesManagement and Business Administration. Central Europe, 2013
Purpose: The purpose of this paper is to investigate the relationship between ownership structure and the level and scope of internationalization of Polish listed companies.Methodology: The analysis is based on quantitative methods (regression analysis ...
Aleksandra Wasowska
doaj   +1 more source

The Effect of IFRS on Net Profit And Nominal, Issued And Paid-Up Capital: Evidence From German Listed Companies

open access: yesEurasian Journal of Management & Social Sciences, 2021
The purpose of the study is to examine the financial statements of German publicly traded companies as International Financial Reporting Standards (IFRS) are mandatory. The study relied on the generalized least squares used to calculate the data model to
Bnar Kareem Darwish
doaj   +1 more source

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