Search Results - subject:"Ownership Structures"

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A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for a re-think of the use of fair values as the primary...

Persistent link: https://www.econbiz.de/10011107937

Audits, audit quality and signalling mechanisms: concentrated ownership structures

Marianne, Ojo - Volkswirtschaftliche Fakultät, … - 2013

Do jurisdictions with concentrated ownership structures require less reliance on audits as corporate governance … mechanisms and devices? Why do concentrated ownership structures still prevail in certain jurisdictions which are considered to … – particularly those jurisdictions with predominantly concentrated ownership structures, with their increased stakes in corporate …

Persistent link: https://www.econbiz.de/10011267870

Audits, audit quality and signalling mechanisms: concentrated ownership structures

Marianne, Ojo - Volkswirtschaftliche Fakultät, … - 2013

Persistent link: https://www.econbiz.de/10011261026

Ownership structures and R&D in Europe: the good institutional investors, the bad and ugly impatient shareholders

Brossard, Olivier; Lavigne, Stéphanie; Sakinc, Mustafa … - HAL - 2013

This study examines the relationship between ownership structures in large European companies and their innovative …

Persistent link: https://www.econbiz.de/10010820798

Ownership structures, corporate governance and earnings management in the European Oil Industry.

Greco, Giulio - Volkswirtschaftliche Fakultät, … - 2012

different national settings and governance systems. Moreover, the relationship of ownership structures with earnings management …

Persistent link: https://www.econbiz.de/10009654237

Cross-ownership, league policies and player investment across sports leagues

Mongeon, Kevin; Winfree, Jason - Volkswirtschaftliche Fakultät, … - 2012

Although many sports leagues are viewed as monopolies, research suggests that some economic competition exists between teams in dierent sports leagues. If fans make consumption choices based on the quality of all teams that are present in their region, then economic competition and ownership...

Persistent link: https://www.econbiz.de/10011110925

Ownership structures and productivity in Indonesia and Malaysia

Sukmadilaga, Citra; Shamsher, M.; Taufiq Hassan - In: International journal of monetary economics and finance 10 (2017) 3/4, pp. 322-340

Persistent link: https://www.econbiz.de/10011863258

Employment adjustment and controlling-minority ownership structures : providing evidence for stewardship governance

Chen, Ming-Yuan; Chiu, Wei-Ting - In: CESifo economic studies : CESifo, a joint initiative of … 63 (2017) 1, pp. 97-118

This study investigates the influence of controlling-minority ownership structures (CMSes) on the employment adjustment …

Persistent link: https://www.econbiz.de/10011778750

Investment motive as a moderator of cultural-distance and relative knowledge relationships with foreign subsidiary ownership structure

Powell, K. Skylar; Lim, Eunah - In: Journal of business research : JBR 70 (2017), pp. 255-262

Persistent link: https://www.econbiz.de/10011620463

A tale of three countries, dispersed ownership and greater risk taking levels by management: risk monitoring tools in bank regulation and supervision – developments since the colla...

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2011

This paper is aimed at explaining why higher concentrations of the ownership of large firms do not necessarily and automatically facilitate lower risk taking levels – where there is scope for the abuse of powers. As well as illustrating why effective corporate governance systems are essential...

Persistent link: https://www.econbiz.de/10008805896