Similar Search Results

A theory of managerial tax aggression: evidence from China, 2008-2013 (9702 observations)

Li, Yuanhui; Luo, Ying; Wang, Jiali; Foo, Check-Teck - In: Chinese Management Studies 10 (2016) 1, pp. 12-40

authors’ theory, empirically reinforced, suggests managerial tax aggressiveness endangers the corporation through a heightened … environment and tighter institutional monitoring. Originality/value This study provides a consequential theory of aggressive …

Persistent link: https://www.econbiz.de/10014697626

Foreign institutional investor trading in Chinese A-share markets

Wang, Peng - In: Managerial Finance 40 (2014) 10, pp. 1007-1023

Purpose – This paper addresses the topic “The interaction between financial institutions and firms in the nonfinancial sectors” in the special issue of “Banking and finance in China.” The purpose of this paper is to examine the trading behavior and price effects of foreign institutions...

Persistent link: https://www.econbiz.de/10014941891

Ownership structure, corporate governance and investment efficiency of Chinese listed firms

Chen, Naiwei; Sung, Hao-Chang; Yang, Jingjing - In: Pacific Accounting Review 29 (2017) 3, pp. 266-282

Purpose This paper aims to examine whether and how ownership structure and corporate governance have bearings on the investment efficiency of Chinese listed firms. Design/methodology/approach The authors measure the investment efficiency by following the work of Richardson ( ) and classify...

Persistent link: https://www.econbiz.de/10014969160

China's QFII regime: a complete review of the regulatory scheme and compliance risks

Shipman, Mark - In: Journal of Investment Compliance 13 (2012) 3, pp. 74-83

Purpose – The paper aims to explain regulatory issues and considerations as to future regulatory changes that Chinese regulators may implement with regard to the Qualified Foreign Institutional Investor (QFII) regime. Design/methodology/approach – The paper describes: the regulators...

Persistent link: https://www.econbiz.de/10014893438

Marketing non-US private equity funds in the United States: a roadmap through the various regulations and tax implications

Greene, David; Clark, Barton; Coe, Cheryl; FitzGerald, Sean - In: Journal of Investment Compliance 18 (2017) 1, pp. 92-104

Purpose To discuss general legal considerations for non-US private equity sponsors who seek to market their funds to US institutional investors. Design/methodology/approach Explains relevant aspects of US securities laws, commodity exchange laws, pension and employee benefit plan laws, federal...

Persistent link: https://www.econbiz.de/10014893637

Heuristics in the wild: exploring fund manager decisions through the COVID pandemic

Gilcher, Daniel - In: Qualitative Research in Financial Markets 16 (2022) 5, pp. 833-859

practice. Design/methodology/approach This study follows a grounded theory approach. A total of 282 diverse publications … between October 2019 and October 2020 for 20 German mutual funds are qualitatively analyzed. A theory of adaptive heuristics …

Persistent link: https://www.econbiz.de/10015355150

Voting for Eurosceptic Parties and Societal Polarization in the Aftermath of the European Sovereign Debt Crisis

Rump, Maike - In: Statistics, Politics and Policy 13 (2022) 2, pp. 145-162

Abstract The question of whether people voting for Eurosceptic parties in almost every European country is simply a democratic way of expressing a political opinion, or if it presents a threat to democracy by giving a voice to Eurosceptic parties that challenge the EU in a populist manner, has...

Persistent link: https://www.econbiz.de/10014621184

Does the factor theory of satisfaction explain political voting behaviour?

Schofield, Peter; Reeves, Peter - In: European Journal of Marketing 49 (2015) 5/6, pp. 968-992

basis of this theory, by evaluating the differential impact of government performance on key political issues defined as … hierarchical voter satisfaction factor types. The validity of the three-factor theory of satisfaction in explaining consumer …-factor theory of satisfaction within a political marketing context. It demonstrates that, controlling for party loyalty, perceived …

Persistent link: https://www.econbiz.de/10014724158

Relationally integrated value networks (RIVANS) for total facilities management (TFM)

De Silva, Nayanthara; Weerasinghe, R.P.N.P.; … - In: Built Environment Project and Asset Management 7 (2017) 3, pp. 313-329

package. Social network theory of relationships was applied to analyze the networks in terms of “Structural Holes” or missing …

Persistent link: https://www.econbiz.de/10014677768

A methodology for the semantic and structural restructuring of BPMN models

Khlif, Wiem; Ben-Abdallah, Hanêne; Ben Ayed, … - In: Business Process Management Journal 23 (2017) 1, pp. 16-46

Purpose Restructuring a business process (BP) model may enhance the BP performance and improve its understandability. So-far proposed restructuring methods use either refactoring which focuses on structural aspects, social network discovery which uses semantic information to guide the...

Persistent link: https://www.econbiz.de/10014688838