公司治理评论最新文献

{"title":"The Impact of Business Group Affiliation on Stock Price Informativeness: Evidence from an Emerging Market","authors":"A. Melih Küllü, Douglas Dyer, G. Yılmaz, Zenu Sharma","doi":"10.1111/fmii.12111","DOIUrl":"https://doi.org/10.1111/fmii.12111","url":null,"abstract":"This paper examines the relationship between business group affiliation and stock price informativeness in an emerging market setting. We use stock price synchronicity as a measure, and study the impact of group affiliation ‐specifically the extent of affiliation, ownership structure and existence of group bank‐ on firm specific information content. Results reveal that the amount of firm‐specific information capitalized into stock prices tends to be lower (higher) when the firm is group‐affiliated (unaffiliated), indirectly (directly) owned, and affiliated group has (does not have) a group bank. Additionally, the extent of group affiliation maintains a non‐linear relationship with synchronicity, suggesting that the perception of higher versus lower levels of group ownership differs.","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75339040","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}

{"title":"Prudential Supervisors’ Independence and Income Smoothing in European Banks","authors":"Beatriz García Osma, Araceli Mora, L. Porcuna-Enguix","doi":"10.2139/ssrn.3172753","DOIUrl":"https://doi.org/10.2139/ssrn.3172753","url":null,"abstract":"We investigate the role of prudential supervisors’ independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their supervised entities, shaping the properties of the accounting numbers they prepare. In particular, we study whether greater independence of powerful supervisors from the government and from the industry is associated with lower income smoothing. We use the mandatory adoption of a single set of accounting standards in Europe as a shock to the influence of prudential supervisors over national banks’ accounting practice. Our results confirm that political and industry independence of the supervisor are important determinants of income smoothing. This suggests that independence of prudential supervisors is a desirable governance characteristic, with positive impacts on financial transparency.","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77862582","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}

{"title":"Аграрный сектор Севера и Арктики России: изменения по итогам сельскохозяйственных переписей 2006 и 2016 гг.","authors":"В. А. Иванов, Елена Викторовна Иванова","doi":"10.34130/2070-4992-2019-2-14-29","DOIUrl":"https://doi.org/10.34130/2070-4992-2019-2-14-29","url":null,"abstract":"","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85034971","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}

{"title":"The impact of debt burden on performance of Russian companies","authors":"G. Nekrasova, E. A. Badokina","doi":"10.34130/2070-4992-2019-4-81-91","DOIUrl":"https://doi.org/10.34130/2070-4992-2019-4-81-91","url":null,"abstract":"","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77139604","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}

{"title":"An assessment of operational risks influence on enterprise investment attractiveness based on Arctic lng transportation","authors":"A. S. Kostylev","doi":"10.34130/2070-4992-2019-1-55-64","DOIUrl":"https://doi.org/10.34130/2070-4992-2019-1-55-64","url":null,"abstract":"","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76275981","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}

{"title":"Cross-border cooperation as the factor for regional self-development in the Russian Arctic (by the example of Murmansk region)","authors":"Y. Zaika","doi":"10.34130/2070-4992-2019-4-43-53","DOIUrl":"https://doi.org/10.34130/2070-4992-2019-4-43-53","url":null,"abstract":"","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78527832","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}

{"title":"Концептуальный подход к моделированию развития рекреационного комплекса","authors":"Валентина Дмитриевна Малыгина, Н.Н. Давидчук","doi":"10.34130/2070-4992-2019-2-86-95","DOIUrl":"https://doi.org/10.34130/2070-4992-2019-2-86-95","url":null,"abstract":"","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73408214","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}

{"title":"Realization of Projects of the Public-private Partnerships in the Social Sphere of the Russian Arctic","authors":"V. A. Ivanov","doi":"10.34130/2070-4992-2019-4-30-42","DOIUrl":"https://doi.org/10.34130/2070-4992-2019-4-30-42","url":null,"abstract":"В условиях сокращения государственных расходов на социальную сферу, характерных для современной российской действительности, все более актуальным становится вопрос привлечения частных источников финансирования инфраструктурных проектов, в том числе на основе реализации государственно-частного партнерства. Особую актуальность это приобретает для Арктической зоны Российской Федерации, где качественный рост экономики невозможен без реализации мер, направленных на повышение уровня и качества жизни населения. Но именно здесь, в Арктике, формирование человеческого капитала связано с куда большими затратами и трудностями, чем на неарктической территории. И применение в практике государственного регулирования экономики механизмов государственно-частного партнерства могло бы способствовать более качественному выполнению государственных и муниципальных задач в сфере развития социальной инфраструктуры и предоставления населению социально значимых услуг. В связи с этим целью работы стало исследование развития и потенциала государственно-частного партнерства в социальной сфере Арктической зоны Российской Федерации. В работе представлено обобщение теоретических оснований реализации института государственно-частного партнерства, его сущности и основных трендов развития в социальной сфере зарубежных стран и России. Проанализированы практики реализации проектов государственно-частного партнерства в сфере развития социальной инфраструктуры Арктической зоны Российской Федерации. Определены современные тенденции и основные направления дальнейшего развития государственно-частного партнерства в социальной сфере арктических регионов. Практическая значимость полученных результатов определяется возможностью их применения в практике государственного управления как основы информированного принятия решений, а также в качестве базы аналитических и прогнозных исследований развития государственночастного партнерства в Арктической зоне Российской Федерации, отдельных регионах и страны в целом. Ключевые слова: государственно-частное партнерство, концессия, социальная сфера, социальная инфраструктура, проекты, Арктическая зона Российской Федерации.","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82714444","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}

{"title":"Внутренний туризм: исследование предпочтений жителей северных территорий","authors":"Татьяна Викторовна Сидоровская, О.А. Воловик, А.Ю. Сидорук","doi":"10.34130/2070-4992-2019-2-38-50","DOIUrl":"https://doi.org/10.34130/2070-4992-2019-2-38-50","url":null,"abstract":"","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74484566","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}

{"title":"Theoretical and practical aspects of capital structure management","authors":"E. Melay, A. Sergeeva","doi":"10.34130/2070-4992-2019-1-75-83","DOIUrl":"https://doi.org/10.34130/2070-4992-2019-1-75-83","url":null,"abstract":"","PeriodicalId":57292,"journal":{"name":"公司治理评论","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76113761","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}