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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
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Self-perception of ethical behaviour: The case of listed Spanish companies
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
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Ownership and control in Italian listed companies
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Anna Paola Micheli +2 more
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Controlling Shareholders’ Equity Pledge and Listed Companies’ Stock Repurchase
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
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The impact of corporate governance characteristics on companies’ financial performance: Evidence from Romania [PDF]
This paper assesses the possibility of a relationship between corporate governance mechanisms, as independent variables, and firm performance measures, as dependent variables.
Mititean Pompei
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The Study on Credit Risk Warning of Regional Listed Companies in China Based on Logistic Model
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
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International financial reporting standards as the basis of financial reporting for listed companies [PDF]
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
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Operating Performance of Tourism Listed Companies in China: The Perspective of Economic Value Added
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
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Ownership Structure and the Internationalization Process of Publicly-listed Companies in Poland
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
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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
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