Corporate Ownership and Control最新文献_第2页

The influence of family board involvement on earnings management 家族董事会介入对盈余管理的影响

Corporate Ownership and Control Pub Date : 2021-01-14 DOI: 10.22495/COCV18I2ART8

Fabio Franzoi, M. Mietzner, Franziska Thelemann

引用次数: 7

Corporate governance and corporate social responsibility: A study of emerging market listed firms 公司治理与企业社会责任:基于新兴市场上市公司的研究

Corporate Ownership and Control Pub Date : 2021-01-13 DOI: 10.22495/COCV18I2ART7

A. A. Lahjie, Riccardo Natoli, Segu M. M. Zuhair

引用次数: 10

Ownership structure and real earnings management: An empirical study on emerging economy 股权结构与真实盈余管理:新兴经济体的实证研究

Corporate Ownership and Control Pub Date : 2021-01-12 DOI: 10.22495/COCV18I2ART6

Nitai Chandra Debnath, S. Chowdhury, Safaeduzzaman Khan

引用次数: 10

Whistleblowing systems: A systematic literature review on the design specifications and the consideration of the risk for organizational insiders to blow the whistle 举报制度:对组织内部人员举报的设计规范和风险考虑进行系统的文献综述

Corporate Ownership and Control Pub Date : 2021-01-11 DOI: 10.22495/COCV18I2ART5

S. Scherbarth, S. Behringer

引用次数: 2

Boards of directors and firm performance: A study of non-financial listed firms on the Kuwait Stock Exchange 董事会与公司绩效:科威特证券交易所非金融类上市公司的研究

Corporate Ownership and Control Pub Date : 2021-01-06 DOI: 10.22495/COCV18I2ART3

Mejbel Al-Saidi

{"title":"Boards of directors and firm performance: A study of non-financial listed firms on the Kuwait Stock Exchange","authors":"Mejbel Al-Saidi","doi":"10.22495/COCV18I2ART3","DOIUrl":"https://doi.org/10.22495/COCV18I2ART3","url":null,"abstract":"Financial crises around the world beginning in 1997, the year of the Asian crisis, and extending to the current coronavirus pandemic have helped governments understand that strong corporate governance rules reduce the impact of these crises. Robust corporate governance rules lead to strong shareholders’ rights, strong boards of directors, high levels of disclosure, high levels of auditing, and low levels of corruption. Thus, having strong corporate governance rules will protect firms and economies in general in the face of financial crises. Several studies from developed and developing countries have found that robust corporate governance principles lead to improvements in both firm performance and value. Corporate governance employs two mechanisms: internal mechanisms, which include ownership structure, boards of directors, and financial policies, and external mechanisms, which comprise the legal system, labor rules, market law, and financial accounting standards. This study will examine the impact of boards of directors on firm performance from 2017 to 2019 using a sample of 89 non-financial listed firms. This period was selected because, prior to 2017, there were no governance rules in Kuwait, as documented in Appendix, Table A.1. The situation now is obviously different, and these changes provide this study with strong motivation to examine the impact of boards of directors on firm performance following the implementation of the new rules. The selection of Kuwait for this study is of great interest for three reasons. First, Kuwait was the last of the Gulf Abstract","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128080291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

CSR and tax avoidance: A review of empirical research 企业社会责任与避税:实证研究综述

Corporate Ownership and Control Pub Date : 2020-12-26 DOI: 10.22495/cocv18i2art2

J. Kovermann, Patrick Velte

{"title":"CSR and tax avoidance: A review of empirical research","authors":"J. Kovermann, Patrick Velte","doi":"10.22495/cocv18i2art2","DOIUrl":"https://doi.org/10.22495/cocv18i2art2","url":null,"abstract":"This article is a literature review that covers quantitative empirical research on the association between corporate social responsibility (CSR) and corporate tax avoidance. We conduct a structured literature review and evaluate the empirical-quantitative results with regard to the CSR–tax avoidance link and vice versa. The association between CSR and tax avoidance is both theoretically and empirically ambiguous. However, the majority of studies finds a negative association between CSR and tax avoidance. Nevertheless, results are highly dependent on measurement of the respective constructs and other marginal conditions. Comparability of recent research on the issue is in particular limited due to heterogeneous CSR and tax avoidance metrics and due to a potentially bidirectional relationship. Results imply that there is not necessarily a stable association between CSR performance, as measured by CSR scores or ratings, CSR reporting, and a firm’s tax practices. Thus, socially responsible investors have to make a decision about whether they are prepared to invest in firms that have high CSR scores and strong CSR performance while aggressively avoiding taxes. Investors who perceive tax payments as part of a firm’s responsibility towards society, have to select their investments with great care, as CSR scores and CSR reporting are of only limited informative value with regard to tax avoidance","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125571381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 17

Strategic investment decisions and ownership structure: An exploratory study in Egypt 战略投资决策与股权结构:在埃及的探索性研究

Corporate Ownership and Control Pub Date : 2020-09-03 DOI: 10.22495/cocv17i4siart16

Moataz Elmassri, Mahmoud Abdelrahman

{"title":"Strategic investment decisions and ownership structure: An exploratory study in Egypt","authors":"Moataz Elmassri, Mahmoud Abdelrahman","doi":"10.22495/cocv17i4siart16","DOIUrl":"https://doi.org/10.22495/cocv17i4siart16","url":null,"abstract":"This paper examines how strategic investment decisions (SIDs) are made in the Egyptian context. There is an increasing call to comprehensively explore how social, economic, political, cultural, and organisational influences impact managerial judgement in SID making. In doing so, this paper takes an ontological perspective to understand how SIDs are really made. Given the uncertainty of the political and social climate and the radical changes that have taken place in Egypt, this paper provides a unique opportunity to investigate how SIDs are made in a revolution space. The contextual emphasis leads to a qualitative, interpretive research methodology. Twenty-seven unstructured interviews were conducted from national-owned and multinational companies in Egypt. Twelve organisations out of the twenty-seven that were interviewed were working for multinational organisations, thirteen of them were working for nationally owned organisations and the remaining two are joint venture companies. We found that the uncertainty embedded in the contextual structures cannot be translated through abstracted technical investment appraisal methods, so the role of subjective judgments and personal intuition is emphasized in the making of SIDs. Although both national and multinational companies indicate that in the time of revolution it is more rational to rely on personal trust rather than system trust. We found that multinational organizations push their Egyptian subsidiaries to articulate technical methods as a taken-for-granted practice, whether it is deemed meaningful or not.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131393004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Directors with multiple directorships and accounting conservatism: Evidence from banks in South Asia 多重董事与会计稳健性:来自南亚银行的证据

Corporate Ownership and Control Pub Date : 2020-07-05 DOI: 10.22495/cocv18i1siart13

Shawgat Kutubi

引用次数: 0

Accounting and smart cities: New evidence for governmentality and politics 会计和智慧城市:治理和政治的新证据

Corporate Ownership and Control Pub Date : 2020-04-09 DOI: 10.22495/cocv17i3art12

L. Alsaid, J. Mutiganda

引用次数: 3

Editorial: Corporate governance through a prism of multi-disciplinary research 社论:从多学科研究的角度看公司治理

Corporate Ownership and Control Pub Date : 2020-02-27 DOI: 10.22495/cocv17i2_editorial

Cesario Mateus, I. Mateus

引用次数: 0