Results 11 to 20 of about 314,970 (283)

The impact of managerial ownership on audit fees: Evidence from Portugal and Spain

open access: yesCogent Economics & Finance, 2023
This study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor investor protection. Using samples of Portuguese and Spanish listed companies for the period 2010–2021, the results of this research ...
Sandra Alves
doaj   +1 more source

RELEVANSI STRUKTUR KEPEMILIKAN TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN BARANG KONSUMSI [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2017
: The Relevance of Ownership Structure to Porfitability and Value of Consumer Goods Company. This study aimed to analyze the relevance of managerial and institutional ownership on profitability and firm value.
Ahmad Nurkhin   +2 more
doaj   +1 more source

Ownership Structure, Firm Value and Mediating Effect of Firm Performance

open access: yesJurnal Akuntansi, 2020
This study aims to examine and analyze the mediating effect of firm performance on ownership structure on firm value. The independent variables are ownership concentration and managerial ownership.
M. Sahrul, Santi Novita
doaj   +1 more source

The Influence of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, and Managerial Ownership on Earnings Management

open access: yesIJEBD (International Journal of Entrepreneurship and Business Development), 2023
Purpose: This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management.
ariyani ariyani   +1 more
doaj   +1 more source

Parabolic Effect Between Managerial Ownership And Firm Value To Control Agency Conflict

open access: yesJurnal Manajemen, 2019
This research attempts to place the ownership structure, which includes managerial ownership, institutional ownership, foreign ownership, and concentration ownership as determinants to predict value of the firm.
Margarita Ekadjaja, Halim Putera Siswanto, Kartika Nuringsih, Rita Amelinda
doaj   +1 more source

Monitoring and managerial discretion effects on agency costs: Evidence from an emerging economy

open access: yesBAR: Brazilian Administration Review, 2021
We analyzed the effect of managerial ownership, leverage, and managerial discretion on the agency costs of 14,719 Chilean companies. The results of the instrumental variables (IV) regressions indicate that managerial ownership and capital structure have ...
Jorge Andrés Muñoz Mendoza   +3 more
doaj   +1 more source

ANALYSIS OF THE INFLUENCE OF CAPITAL LABOUR INTENSIVE,INVESTMENT, MANAGERIAL OWNERSHIP, OPERATING LEVERAGETHROUGH DIVIDEND AND FINANCIAL LEVERAGE AS INTERVENING VARIABLE ON FIRM VALUE IN INDONESIA NON FINANCIAL SECTOR COMPANIES

open access: yesJurnal Riset Manajemen Sains Indonesia, 2016
The purpose of this study was to analyze the influence of capital labour intensive, investment, managerial ownership, operating leverage, dividend and financial leverage on the firm value of Indonesia non financial sector companies, the influence of ...
Robi Nugraha
doaj   +1 more source

Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia

open access: yesJAS (Jurnal Akuntansi Syariah), 2020
This research aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the Profit Sharing Investment Account (PSIA) to assets ...
Hasna Katsurayya   +2 more
doaj   +1 more source

Investigation of Interactions between Managerial Ownership and Corporate Performance Using the Simultaneous Equations System (Evidence from Tehran Stock Exchange [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2017
The interaction of managerial ownership and corporate performance in accordance with their endogenous nature is studied in this research. In other words, interrelations of mentioned variables along with some relevant variables of using three stage ...
Shokrolah Khajavi, Ahmad Shokrollahi
doaj   +1 more source

Employee Stock Ownership and Financial Performance in European Countries: The Moderating Effects of Uncertainty Avoidance and Social Trust [PDF]

open access: yes, 2018
This study investigates how the effect of employee stock ownership on financial performance may hinge on the diverse cultural and societal contexts of European countries.
Aiken L. S.   +18 more
core   +2 more sources

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