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Purpose As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management...
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Aim/purpose - Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in...
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The study analyzes whether the type of shareholding control (dispersed, shared, or dominant) affects agency conflicts by investigating the relationship between shareholding control, ownership concentration, and firm value. The sample is a panel data comprising 1977 firm-year observations from...
Persistent link: https://www.econbiz.de/10015141786
governance, a practice prevalent in Japan, may mitigate such PP conflicts. In fact, many Japanese companies report non … corporate groups. The availability of nonconsolidated and consolidated financial statements in Japan allows for the comparison …
Persistent link: https://www.econbiz.de/10013258701
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This study investigates whether conference calls accompanying M&A announcements in Europe provide valuable information for capital market participants and hence induce an abnormal stock price revaluation on the bidder’s equity. Based on handpicked data for transactions between 2008 and 2012 we...
Persistent link: https://www.econbiz.de/10011848217
, have always been an unsolved actual argument in financial economics theory and practice, though they have been discussed …
Persistent link: https://www.econbiz.de/10005033452
EVA (Economic Valued Added) is a modern financial measurement tool that determines if a business is earning more than its true cost of capital. Including a cost for the use of equity capital sets EVA apart from more popular measures of bank performance, such as return on assets (ROA), return on...
Persistent link: https://www.econbiz.de/10004966387