This study considers the effect of ownership characteristics on carbon emission disclosures using balanced panel data and a matched-pair design of 124 annual reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The main result from multivariate analysis...

Purpose The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research. Design/methodology/approach Through a systematic...

During the first two-thirds of the 20th century the themes of sectorial structure and compared performance prevail in Italian economic historiography. In contrast, in the last part of the century attention is focused on the behavior of single economic actors and their micro-economic strategies....

The basis of all corporate governance considerations is the effect of ownership structure on company performance. This book presents empirical studies which model the endogeneity by applying the simultaneous equations methodology on the relation of ownership and financial performance as well as...