منابع مشابه
Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership
Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...
متن کاملMinimal Ownership for Active Objects
Active objects offer a structured approach to concurrency, encapsulating both unshared state and a thread of control. For efficient data transfer, data should be passed by reference whenever possible, but this introduces aliasing and undermines the validity of the active objects. This paper proposes a minimal variant of ownership types that preserves the required race freedom invariant yet enab...
متن کاملOwnership Downgrading for Ownership Types
Ownership types support information hiding by providing object-based encapsulation. However the static restrictions they impose on object accessibility can limit the expressiveness of ownership types. In order to deal with real applications, it is sometimes necessary to admit mechanisms for dynamically exposing otherwise encapsulated information. The need for policies and mechanisms to control ...
متن کاملAnalyzing the Aspects of Cross Sharing Ownership
With the growth of capital market, the shareholding structure of companies has become more complex. Direct ownership is easily recognizable through companies’ shareholders information, however with the formation of cross shareholding among companies, a kind of indirect and complex shareholding has emerged which is not observable. The primary owners (original owners) can take over other companie...
متن کاملAdvocating Ownership
We show the equivalence of deterministic auxiliary push-down automata to owner write PRAMs in a fairly large setting by proving that DAuxPDA-TISP ? f O(1) ; log g and CROW-TIPR ? log f ; g O(1) coincide. Such, we provide the rst circuit characterizations of depth O(log f) for deterministic sequential automata which are f time-bounded.
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ژورنال
عنوان ژورنال: Review of Financial Studies
سال: 2015
ISSN: 0893-9454,1465-7368
DOI: 10.1093/rfs/hhv044