Corporate Ownership and Control最新文献_第8页

Corporate Governance, Ownership and Sustainability 公司治理、所有权和可持续性

Corporate Ownership and Control Pub Date : 2016-03-25 DOI: 10.22495/COCV13I2C3P9

Daniela M. Salvioni, F. Gennari

引用次数: 36

The level of risk disclosure in listed banks: evidence from Saudi Arabia 上市银行风险披露水平:来自沙特阿拉伯的证据

Corporate Ownership and Control Pub Date : 2016-01-31 DOI: 10.22495/COCV14I1C1P2

Abdullah Al-Maghzom, K. Hussainey, Doaa A Aly

{"title":"The level of risk disclosure in listed banks: evidence from Saudi Arabia","authors":"Abdullah Al-Maghzom, K. Hussainey, Doaa A Aly","doi":"10.22495/COCV14I1C1P2","DOIUrl":"https://doi.org/10.22495/COCV14I1C1P2","url":null,"abstract":"This study contributes to the existing risk disclosure literature in emerging economies, in particular Saudi Arabia (SA), by examining the levels of risk disclosure in the annual reports of both Islamic and non-Islamic listed banks. This investigation uses a manual content analysis method to examine all Saudi listed banks from 2009 to 2013. This study also develops two holistic risk disclosure indices to measure the levels of risk disclosure in both Islamic and non-Islamic banks. The empirical analysis shows that Islamic banks report less risk information than non-Islamic banks. However, the analysis also reveals that both Islamic and non-Islamic banks report relatively the same amount of risk information regarding the banks’ universal items. Furthermore, the empirical analysis shows that Islamic banks report very low risk disclosure items. The study’s findings have practical implications. They inform the regulators about the current level of risk disclosure in all Saudi listed banks (Islamic and non-Islamic). For example, the findings show that Islamic banks report less risk information than their non-Islamic counterparts. The practical implications for managers from these findings are that in order to keep investors satisfied, banks with low levels of risk disclosure should enhance their reporting practices. This will help investors when making investment decisions. To the best of the researchers’ knowledge, no prior research has previously been conducted on the levels of risk disclosure in Saudi Arabian listed banks. Therefore, this is the first study to examine the levels of risk disclosure in the context of Saudi Arabia.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125508699","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: 16

Activist Shareholders and the Duration of Supervisory Board Membership: Evidence for the German Aufsichtsrat 激进股东与监事会成员任期:来自德国上市公司的证据

Corporate Ownership and Control Pub Date : 2016-01-24 DOI: 10.22495/COCV13I2C3P3

A. Bassen, D. Schiereck, C. Thamm

引用次数: 4

A Note on Credit Derivatives and M&A Transactions: Announcement and Anticipation Effects 信用衍生品与并购交易:公告效应与预期效应

Corporate Ownership and Control Pub Date : 2016-01-23 DOI: 10.22495/COCV13I2C1P8

Margit Hraschek, M. Mietzner, M. Tyrell

引用次数: 3

COOPERATION’S CHARACTERISTICS FOR POTENTIAL INNOVATIVE SMES IN CRISIS: THE GREEK PARADIGM 危机中潜在创新型中小企业的合作特征:希腊范例

Corporate Ownership and Control Pub Date : 2016-01-01 DOI: 10.22495/COCV14I1P3

C. Lemonakis, K. Vassakis, Alexandros Garefalakis, D. Michailidou

{"title":"COOPERATION’S CHARACTERISTICS FOR POTENTIAL INNOVATIVE SMES IN CRISIS: THE GREEK PARADIGM","authors":"C. Lemonakis, K. Vassakis, Alexandros Garefalakis, D. Michailidou","doi":"10.22495/COCV14I1P3","DOIUrl":"https://doi.org/10.22495/COCV14I1P3","url":null,"abstract":"This study focuses on the role of business cooperation and firms’ exporting activity as the determinants of Greek manufacturing SMEs’ innovative extend use, contributing to the existing empirical literature. The empirical analysis based on unique both quantitative and qualitative data, derived from a survey covering more than 158 small and medium-sized Greek manufacturing firms, and examines factors affecting innovation activity, emphasizing on clustering activities. We find that inter-firm cooperation enhances innovation activity, which in turn empowers firms’ growth by improving domestic and overseas sales performance. This study opens the floor for a greater perspective in managerial and financial firms’ characteristics; Firms should take initiatives to promote collaborative networks for innovation and create trade associations that represent SMEs, in order to facilitate social interaction. Also, government should offer incentives to SMEs with high innovation potential (e.g. tax allowances) and invigorate linkages between universities, research centers and the private sector by creating effective institutional arrangements. Finally, we seek to provide policy implications to business owners, policy makers and academics, to optimize performance, in the shadow of economic turbulence that the country experiences.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131057901","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: 3

THE POST-MERGER PERFORMANCE OF THE EUROPEAN M&AS: DOES PRE-MERGER EARNINGS MANAGEMENT MATTER? 欧洲并购后业绩:并购前盈余管理重要吗?

Corporate Ownership and Control Pub Date : 2015-12-22 DOI: 10.22495/COCV13I1C9P3

Malek Alsharairi, E. Black, C. Hofer, Radhi Al-Hamadeen

引用次数: 3

THE USE OF ANALYTICAL PROCEDURES BY YEMENI AUDITORS 也门审计员使用分析程序

Corporate Ownership and Control Pub Date : 2015-12-01 DOI: 10.22495/COCV12I2P2

S. Abidin, Mohammed Abobaker Baabbad

引用次数: 5

THE EXPLORATION OF THE TRIPLE HELIX CONCEPT IN TERMS OF ENTREPRENEURIAL UNIVERSITIES AND CORPORATE INNOVATION 三螺旋概念在创业型大学与企业创新中的探索

Corporate Ownership and Control Pub Date : 2015-12-01 DOI: 10.22495/COCV12I2C4P9

E. Ferreira, R. Steenkamp

{"title":"THE EXPLORATION OF THE TRIPLE HELIX CONCEPT IN TERMS OF ENTREPRENEURIAL UNIVERSITIES AND CORPORATE INNOVATION","authors":"E. Ferreira, R. Steenkamp","doi":"10.22495/COCV12I2C4P9","DOIUrl":"https://doi.org/10.22495/COCV12I2C4P9","url":null,"abstract":"University-industry-innovation networks (UIINs) are made up of entrepreneurial higher education institutions, industry and government. Universities such as Scotland’s Strathclyde University, which was the entrepreneurial university of 2013 in the UK, organise themselves as co-productive institutions by means of technology transfer offices (TTOs), innovation centres and a variation of offices for knowledge transfer and university-business-co-operation (UBC). Such a network is referred to as the triple helix approach/concept/model of co-operation between industry, universities and government, with the aim of building an enterprising state in which these partners co-innovate in order to solve global economic challenges. The global economy faces multiple challenges represented by indicators such as the World Health Organisation’s (WHO’s) spiralling health-care needs, unemployment, un-sustainable changes to the environment and rapidly emerging digital business models. Most universities promote academic engagement with industry for various reasons (e.g. to generate a third stream of income). The effective management of triple helix takes UBC to the next level in terms of a formal prominent mission for the university. This article broadly describes the triple helix concept and analyses several international cases. The three main objectives of this article are to: 1) explore triple helix and the related concepts such as UBC and TTO; 2) determine the leading stakeholders of the triple helix model; 3) conduct a content analysis of triple helix case studies (45) in four groups, namely (1) national innovation strategies, (2) entrepreneurial universities, (3) entrepreneurship education, and (4) new initiatives, frameworks and technologies.","PeriodicalId":438501,"journal":{"name":"Corporate Ownership and Control","volume":"220 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133344099","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: 5

THE EFFECT OF IFRS ENFORCEMENT FACTORS ON ANALYSTS’ EARNINGS FORECASTS ACCURACY 国际财务报告准则执行因素对分析师盈利预测准确性的影响

Corporate Ownership and Control Pub Date : 2015-09-08 DOI: 10.22495/COCV13I1C2P5

Nadia Cheikh Rouhou, Fatma Wyème Ben Mrad Douagi, K. Hussainey

引用次数: 8

The effects of business support as a start-up factor on business performance 企业支持作为创业因素对企业绩效的影响

Corporate Ownership and Control Pub Date : 2015-09-01 DOI: 10.22495/COCV13I1C1P7

Simon Radipere

引用次数: 0