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...

Purpose – The present paper aims to measure talent management using corporate governance as a proxy measure and examine its impact on business performance in a public-sector bank, i.e. State Bank of India. Design/methodology/approach – Quarterly reports of State Bank of India from the financial periods 2006-2007 to 2009-2010 are used to collect data with respect to boardroom characteristics and...

This paper attempts to investigate the theoretical underpinnings for the reasons why firms frequently adopt the dual class equity structure, i.e. a capital (or ownership) structure based on the issuance of shares with differential voting rights (DeAngelo et al. 1985). Such an ownership structure is justified by some researchers as a defensive structure adopted by the directors and managers of a...

The bulk of corporate governance theory examines the agency problems that arise from two extreme ownership structures: 100 percent small shareholders or one large, controlling owner combined with small shareholders. In this paper, we question the empirical validity of this dichotomy. In fact, one-third of publicly listed firms in Europe have multiple large owners, and the market value of firms ...

Abstract Purpose: The integrity of financial statements is the correctness information contained in that describe actual condition company. This study examined influence Corporate Governance, which was proxied by Institutional Ownership, Managerial Independent Commissioners, Audit Committees and effect Quality on Integrity Financial Statements. Research methodology: population this were 13 Manu...

Challenging the dominant economic agency theory of corporate governance with a new discourse drawn from institutional theory, the paper analyses how management accounting is implicated in corporate governance. The proposed institutional theory of agency links the micro-institutions of the organization that are informed by the practices of management accounting with external institutional player...

This study aims to examine the effect of Good Corporate Governance and profitability on firm value in manufacturing company listed Indonesia Stock Exchange period 2017-2021. GCG was represented with independent commissioners, institutional ownership, audit committee. The sampling technique used purposive sampling. analytical method is panel data regression using a fixed affect model. results th...

The purpose of this research is to analysis the impact corporate governance (institutional ownership, independent commissioners, audit committees), social responsibility disclosure, and profitability on tax avoidance. This study uses method known as causality research. included 16 manufacturing businesses from basic chemical industries that were listed Indonesia Stock Exchange between 2016 2019...

Combining perspectives from the literature on institutional activism and signaling theory, we suggest that a sovereign wealth fund (SWF), owing to its distinctive properties as a government-owned foreign institutional investor, serves as an intermediary signaler, providing cues about host countries’ institutional environment to internationalizing firms. By publicizing its investments and engagi...

. This paper tests the hypothesis that the threat of a contested takeover improves corporate performance. This is done by a cross-sectional analysis of listed Danish firms with and without effective takeover defenses. Takeover defenses adopted by Danish firms mainly consist of dual class voting rights often in combination with foundation ownership. Using simultaneous equation estimation to deal...