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have higher credit availability and therefore higher debt-equity ratios. This study sheds light on government's impact on …
Persistent link: https://www.econbiz.de/10013003232
This paper examines the origins of investor protection under the common law by analysing the development of shareholder protection in Victorian Britain, the home of the common law. In this era, very little was codified, with corporate law simply suggesting a default template of rules....
Persistent link: https://www.econbiz.de/10011523499
This paper examines the origins of investor protection under the common law by analysing the development of shareholder protection in Victorian Britain, the home of the common law. In this era, very little was codified, with corporate law simply suggesting a default template of rules....
Persistent link: https://www.econbiz.de/10011521411
This paper compares funding structure, financial facilities, and evolution of roles and activities of Export-Import Banks (EXIMs) in six Asian economies -- Japan, Korea, Taiwan of China (hereinafter referred as Taiwan), India, Thailand, and China. It examines the similarities and differences...
Persistent link: https://www.econbiz.de/10013098997
This paper examines the relation between investor protection and real earnings management. We build on the work of La Porta et al. (2000), who found that countries with different legal systems protect investors differently. Using a sample of more than 13,000 unique firms in over 54 countries,...
Persistent link: https://www.econbiz.de/10013088446
differences in terms of capital market, tax, and regulatory structures, which are discussed here. Debate has raged in the United … have arbitration provisions, change-in-control provisions, tax gross ups, do not compete clauses, and SERPs. We also find …
Persistent link: https://www.econbiz.de/10012857530
This article explores the rising tension between shareholder and director power in the common law world. First the article analyzes key arguments in the shareholder empowerment debate, and current US reform proposals to grant shareholders stronger rights, from a comparative corporate law...
Persistent link: https://www.econbiz.de/10012857567
We provide one of the first comprehensive and most updated studies on the effects of firms’ organizational resources, country institutions, and national culture on the survival and growth of private firms around the world during the COVID-19 pandemic. Analyzing World Bank Enterprise Follow-up...
Persistent link: https://www.econbiz.de/10013233616
The business corporation is one of the greatest organizational inventions. But it creates risks for both shareholders and third parties. To mitigate these risks, legislators, judges, and corporate lawyers have tried to learn from experiences in other jurisdictions and adapt their regulatory...
Persistent link: https://www.econbiz.de/10013035301
The present study was designed to determine the relationship between corporate governance and tax avoidance in an … between 2012 and 2017 are used. First, we examine the direct effect of several corporate governance mechanisms on tax … between law, corporate governance, and tax avoidance. We use both univariate and feasible generalized least square (FGLS …
Persistent link: https://www.econbiz.de/10012419206