This study aims to determine the effect of company's capital structure, company ownership structure and age on disclosure social responsibility. uses a sample manufacturing companies listed Indonesia Stock Exchange in 2015-2019 period. A total 41 were sampled this study. The sampling technique used was purposive with predetermined criteria. data are form financial reports and/or obtained from I...

While China has seen rapid economic growth over the last three decades, many studies document a negative correlation between traditional measurements of banking development and economic growth in China. Among many efforts to explain the low efficiency of Chinese banking sector, two arguments focus on the dominance of the four big state-owned banks but they emphasize different facets of the “Big...

We examine how firms’ capital structure choices vary with the presence of dual class ownership. We document that, as compared to single class firms, dual class firms have higher leverage, greater propensity to issue private debt, greater reliance on relationship lending, as well as more frequent use of cash sweeps and performance-based covenants. These results are robust across several approach...

The capital structure and regulation of financial intermediary firms are important topics for regulators and academic researchers. In general, theory predicts that firms choose their capital structures by balancing the benefits of debt against its costs. The purpose of this paper is to analyze capital structure as a function of bank's specific variable factors. It examines the relationship ...

We explore the role of the ownership structure of capital in an economy that suffers from barriers to entry and an imperfect financial system. In such an environment, an unequal distribution of capital provides an explanation for trade flows and trade gains even when countries do not differ in relative factor endowments or available technologies. Moreover, an uneven asset distribution is associ...

Purpose: This research study aimed to examine the impact of capital structure and ownership on financial performance KSE-100 index firms Pakistan Stock Exchange.
 Design/Methodology/Approach: 100 listed companies have been selected as sample for but due data limitations, 90 companies' annual has used 2009-2018. Ordinary least square regression was panel analysis. Two measures (debt-to-equi...

Financial structure is a combination of debt and equity and regards as one of the most important issues in banking industry. The purpose of financial structure decision is to create an appropriate combination of financing resources to minimize the cost of capital and thus maximize the company's market value. This study investigates the impacts of banks financial structure on their Returns (ROA ...

Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting ...

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...