The objective of this article is to disentangle the combined effect of product market competition and corporate governance variables on firm performance. While the linkage between internal governance mechanism and firm performance is well established in several studies, the interaction between...

This paper not only considers why many concentrated ownership structured systems and jurisdictions are considering a shift to the Anglo American style of corporate governance, but also explores why the traditional principal agency theory may no longer hold in many concentrated ownership structures.

This paper examines the effect of ownership structure on the firm performance for an unbalanced panel of 2478 Indian corporate firms from 1994 to 2000. We examine the effect of interactions between corporate, foreign, institutional, and managerial ownership on firm performance. Using panel data...

We examine the prevalence and performance impact of controlling shareholders and study corporate board structures and ownership structures in 1796 Indian firms. Families (founders) are present on the boards in 63.2 (65.5) percent of the sample firms. On average, founders own over 50% of...

The article explains the impact of the globalization processes in Ukraine's economy on the development of accounting reports systems. Also described is the essence of harmonization and standardization of accounting reports and financial reports. There are four scientific positions known that...

Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...

The note gives details of the implementation of Rural Digital Services Program in Karnataka

Cet ouvrage collectif s'amorce par le constat de la crise de l’État (première partie) et de ses incidences sur la manière de concevoir le monde d’un point de vue théorique, juridique, économique et identitaire. Ce premier moment de l’analyse se prolonge par une ouverture sur les...