Established firms often face significant obstacles to innovation. As a solution, it has been suggested to form corporate ventures. Based on a sample of corporate and independent ventures in German manufacturing, we show that corporate ventures are more innovative than the control group of independent ventures. In particular, corporate ventures are more successful at developing radical innovatio...

Believed to be a robust alternative to Anglo-American market capitalism, the virtues of the German model are increasingly disputed as doubts are raised about its long-term prospects. At the core of the German model is a system of corporate governance characterized by concentrated ownership and cross-holdings of stocks amongst related firms and their financial service providers. When combined wi...

The existence of biological assets is fully regulated in PSAK 69 which the adoption IAS 41. This study aims to provide empirical evidence related influence asset intensity, ownership concentration, public ownership, and audit committee meetings on disclosure. population used this an agricultural company listed Indonesia Stock Exchange (IDX) for period 2018 2021. sample selection method was purp...

This paper examines the determinants of executive compensation in Chinese banking during 2005–2012. Using the fixed effects panel, 2SLS and dynamic GMM regressions, I find that there is no significant positive pay performance relation, and CEO power does not necessarily exhibit higher levels of executive compensation. However, I show that ownership structure (measured by ownership concentration...

The purpose of this article is to review the results of research papers conducted in the area of foreign ownership impact on company's performance and to highlight the specifics of this linkage in the environment of transition economies. Several authors have documented greater efficiency of private companies compared to state-owned. According to different studies, an alternative option for tran...

This paper investigates the association between a range of corporate governance mechanisms and forward-looking disclosure (FLD) in a low information environment: the Chinese stock markets. It finds that the implementation of certain monitoring and control mechanisms, such as financial expertise on audit committees and independent directors on the board of directors, can improve the extent of FL...

The research analyzed the land tenure system among rice farmers in Awe Local Government Area of Nasarawa State, Nigeria. Two hundred and forty (240) farmers were sampled by a multi stage sampling procedure and used as respondents for the study. Well-structured questionnaires were used for data collection. The main means of data analysis were percentages and correlation. Findings revealed that 4...

BACKGROUND In fiscal year 1990, administration accounted for 24.8 percent of total hospital costs in the United States - nearly twice the share in Canada. Studies from the 1970s and early 1980s found high costs, especially for administration, at for-profit hospitals. METHODS We calculated administrative costs for 6227 nonfederal hospitals and the total costs of inpatient care for 5201 acute c...