Farm Data: Ownership and Protections

Ownership Structure, Legal Protections and Corporate Governance

This paper surveys the issues and devises an analytical framework for policy makers and policy advisors concerned with corporate governance. The framework takes a functional approach, identifying six functions provided by a governance system. The paper highlights the possibilities and limits to governance reform through the adoption of legal protections and the use of ownership structure. I cau...

T Aldo Musacchio Laws versus Contracts : Shareholder Protections and Ownership Concentration in Brazil , 1890 – 1950

This article examines some of the institutional conditions that facilitated the development of equity markets in Brazil. A critical factor was the addition to corporate bylaws of protections for investors, which enabled relatively large corporations in Brazil to attract investors in large numbers. By availing themselves of this strategy, the fi rms generated a relatively low concentration of ow...

The Judgment of Solomon: Global Protections for Tradition and the Problem of Community Ownership

Elderly Victims; Disabilities and Protections

Introduction and purpose: Population aging in Iran is on a steep pace, however, there is still insufficient planning and focus in this area and the regulation of elderly affairs is not adequately supported. An analysis of the current situation and the future outlook suggests that there are disabilities in the present, and that the complexity and challenges of the future will be compounded and e...

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...