Firm ownership structure and intellectual capital disclosures
نویسندگان
چکیده
منابع مشابه
Pyramidal Ownership Structure, Capital Investment and Firm Performance:Evidence from China
Business groups organized by pyramids enable the ultimate shareholders to control a portfolio of firms with less cash requirement. Further, corporate pyramid induces an internal capital market and makes capital transfer more convenient within the pyramid. In China, the state and business groups control a large number of listed firms through pyramidal ownership structure. What role does the corp...
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Corporate Governance deals with the issue, how suppliers of finance to corporations assure themselves of getting a return on their investment. Several Studies have examined the relationship between managerial ownership and firm performance. Using different samples most of the studies provide general support for the argument that increase in managerial ownership increases firm performance. Howev...
متن کاملIntellectual capital and the firm: some remaining questions and prospects
Correspondence: Gregorio Martín-de Castro, Department of Business Administration & Nonaka Centre for Knowledge and Innovation, CUNEF, Complutense University of Madrid, Spain. E-mail: [email protected] Abstract From the publication of seminal works in the 1990s until now, a great deal of theoretical proposals and empirical evidence has been published on intellectual capital (IC) and the firm....
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ژورنال
عنوان ژورنال: South African Journal of Accounting Research
سال: 2005
ISSN: 1029-1954,2376-3981
DOI: 10.1080/10291954.2005.11435116