Results 21 to 30 of about 67,699 (268)

Ownership structure and audit fees: Evidence from Sub-Saharan Africa [PDF]

open access: yesAccounting, 2023
This study examines the factors affecting audit fees in firms listed primarily in Sub-Saharan Africa countries by focusing on the relationship between ownership structure and audit fees.
Gibson Munisi
doaj   +1 more source

The Impact of Capital Structure and Ownership Structure on Financial Performance: A Study on the KSE 100 Listed Firms in the Pakistan Stock Exchange

open access: yesJournal of Accounting and Finance in Emerging Economies, 2022
Purpose: This research study aimed to examine the impact of capital structure and ownership structure on the financial performance of KSE-100 index firms on the Pakistan Stock Exchange.
Jamal Shah, Jameel Ahmed, Nadir Khan
doaj   +1 more source

Complex Ownership and Capital Structure [PDF]

open access: yesSSRN Electronic Journal, 2009
This paper investigates the impact of pyramid ownership structure and multiple controlling shareholders on firm leverage. Pyramids, having at least one controlling shareholder and a subsidiary, rely significantly more on debt financing than non-pyramid firms.
Paligorova, Teodora, Xu, Zhaoxia
openaire   +2 more sources

The Relationship between Capital Structure and Ownership Structure: Evidence from Listed Companies in Hotel and Manufacturing Sectors in Sri Lanka

open access: yesKelaniya Journal of Management, 2017
This study examines the relationship between capital structure and ownership structure for a sample of thirty-eight listed companies in the hotel and manufacturing sectors in the Colombo Stock Exchange (CSE) in Sri Lanka over the period of 2011-2015. All
K.M.K.N.S. Kulathunga   +2 more
doaj   +1 more source

Effect of Ownership Structure on Corporate Diversification of Listed Firms in Kenya

open access: yesSEISENSE Journal of Management, 2019
Purpose - This paper aimed to examine the moderating role of capital structure in the relationship between institutional and foreign ownerships on corporate diversification of listed firms at the Nairobi Securities Exchange, Kenya. Design/Methodology
Peninah Jepkogei Tanui   +2 more
doaj   +1 more source

Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold model

open access: yesFuture Business Journal, 2023
This paper analyzes the nonlinear relationship between corporate ownership structure and income manipulation through accrual-based earnings management in the Egyptian context.
Eman F. Attia   +2 more
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

Investigating the effect of ownership structure on the financial stability of companies listed on the Tehran Stock Exchange [PDF]

open access: yesNew 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
doaj   +1 more source

Debt shifting and ownership structure [PDF]

open access: yesEuropean Economic Review, 2012
Abstract Previous theoretical studies on the debt shifting behavior of multinationals have assumed affiliates of multinationals to be wholly owned. We develop a model that allows a multinational firm to determine both the leverage and ownership structure in affiliates endogenously. A main finding is that affiliates with minority owners have less debt
Dirk Schindler, Guttorm Schjelderup
openaire   +1 more source

Corporate ownership structure and performance in Europe [PDF]

open access: yesEuropean Management Review, 2005
AbstractIn this paper, we show that ownership structures vary considerably across the largest European economies, and that ownership has a significant impact on firm performance. We demonstrate that ownership structures in Europe are not necessarily consistent with value maximisation principles.
Jeremy Grant, Thomas Kirchmaier
openaire   +3 more sources

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