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Institutional investors site visits, CSR performance, and large shareholder's expropriation
Zhang, Jingwei - In: Cogent business & management 10 (2023) 3, pp. 1-25
misuse of controlling power by large shareholders to extract personal benefits at the expense of minority shareholders … is linked to improved corporate governance and a reduced propensity for opportunistic actions by large shareholders …
Persistent link: https://www.econbiz.de/10014506270
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Ownership shares and directors’ proportion as majority shareholders on earnings management moderated by board activity
Kristanti, Farida Titik; Riyadh, Hosam Alden; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-20
majority shareholders on earnings management. Furthermore, the primary objective of this research is to investigate the … moderating role of board meeting frequency between ownership shares and directors’ proportions as majority shareholders on … variables. This study also presents empirical evidence that ownership of shares by directors and majority shareholders was …
Persistent link: https://www.econbiz.de/10014526024
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Board of directors turnover with new board chairs in family firms
Park, Jung; Bolton, Brian - In: Cogent business & management 9 (2022) 1, pp. 1-22
We investigate the role of family ownership on turnover within a firm's board of directors when the firm appoints a new board chair. We conduct regression analysis using financial and governance data of public companies in the United States. We test new theoretical relationships linking the...
Persistent link: https://www.econbiz.de/10014434938
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Corporate governance and cash holdings : family versus non-family controlled firms
Gul, Rauf; Ullah, Sabeeh; Ur Rehman, Ajid; Hussain, Shahzad - In: Cogent business & management 7 (2020) 1, pp. 1-17
design policies in such a way that ensure the protection of minority shareholders as corporate cash holdings decisions are …
Persistent link: https://www.econbiz.de/10012654887
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Liquidity, corporate governance and firm performance : a meta-analysis
Nguyen Ngoc Phuong Anh; Dao Thi Thanh Binh - In: Cogent business & management 9 (2022) 1, pp. 1-26
Our study investigates the interlink between liquidity, corporate governance and firm value with the adoption of meta-analysis. The final sample consists of 428 studies extracted from 55 papers, covering 632,196 firm-year observations in a worldwide scope. The diversity in data is believed to...
Persistent link: https://www.econbiz.de/10014443607
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CEO power, innovative investment and family board involvement : an empirical study of Chinese family SMEs
Sun, Kaiyang - In: Cogent business & management 9 (2022) 1, pp. 1-16
Drawn the socio-emotional wealth perspective, this paper investigates the relationship among CEO power, innovative investment and family board involvement in family enterprises. Secondary data on listed Chinese family small- and medium-sized enterprises from 2015 to 2019 was accessed via the...
Persistent link: https://www.econbiz.de/10014438926
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Female director in boardroom : does it affect board compensation package and firm performance in Saudi Arabia?
Siti Norwahida Shukeri; Alfordy, Faisal D - In: Cogent business & management 9 (2022) 1, pp. 1-14
Global gender diversity initiatives driven by international organizations, such as the International Monetary Fund (IMF) and the Organization for Economic Cooperation and Development (OECD) demand more participation of women in corporate boardroom. Nevertheless, prior research relating to the...
Persistent link: https://www.econbiz.de/10014429040
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Accruals, real earnings management, and CEO demographic attributes in emerging markets : does concentration of family ownership count?
Safia Abdo Ali Al-Begali; Phua, Lian Kee - In: Cogent business & management 10 (2023) 2, pp. 1-34
The present study utilizes agency theory and the upper echelons theory (UET) to investigate whether there is a moderating effect of family ownership concentration (FOWC) on the association between CEO demographic attributes and two forms of earnings management (EM), specifically accruals...
Persistent link: https://www.econbiz.de/10014503281
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Corporate governance, tax avoidance and earnings management : family CEO vs non-family CEO managed companies in Indonesia
Itan, Iskandar; Zamri Ahmad; Setiana, Jaslin - In: Cogent business & management 11 (2024) 1, pp. 1-21
The study explores the impact of family versus non-family CEO management in Indonesian family companies on Corporate Governance (CG), Earnings Management (EM), and Tax Avoidance (TA). It examines if family-managed firms are more prone to EM than those with non-family CEOs, and considers TA as a...
Persistent link: https://www.econbiz.de/10014533249
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The effect of ownership and management structure on family businesses performance
Azizi, Mohammad; Bidgoli, Masoud Salmani; Taheri, Arash - In: Cogent business & management 8 (2021) 1, pp. 1-15
The study examines the structure of ownership and management of family businesses and investigates whether it influences the performance of family businesses or not. The interplay between family, ownership, and management of business creates a setting for family businesses that promotes the...
Persistent link: https://www.econbiz.de/10012666021