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...

The primary objective of this study is to examine the association between the quality of mandatory earnings forecast, measured by forecast accuracy and bias, and the ownership structure of Taiwanese firms, measured by the divergence between the ultimate owner’s control and the equity ownership level. The study is based on 528 forecasts issued by Taiwanese listed firms from 1999 to 2001 which we...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

Analyzing the impact of ownership structure, namely management ownership, institutional and concentration on financial hardship is goal this study, then consider how crisis affects administration earnings. A transportation firm listed Indonesia stock market from 2016 to 2021 served as study's sample. The company's annual report was source data, which gathered through documentation observation. ...

We investigate the degree to which corporate governance and ownership affects the innovation performance of firms in China with a particular focus on privately owned small and medium enterprises (SMEs). We hypothesize that (1) board-related governance measures will enhance innovation because they improve monitoring and provide access to necessary resources; (2) ownership concentration initially...

This paper analyses how the distribution of land property rights affects industrial takeoff and aggregate income through the demand side. We study a stylized economy composed of two sectors, agriculture and manufacturing. The former produces a single subsistence good while the latter is constituted of a continuum of markets producing distinct commodities. Following Murphy et al. [20] we model i...

We investigate the degree to which corporate governance and ownership affects the innovation performance of firms in China. We hypothesize that (1) board-related governance measures will enhance innovation because they improve monitoring and provide access to necessary resources; (2) ownership concentration initially facilitates innovation because large shareholders are more likely to commit to...

In Capitalism, Socialism and Democracy Joseph A. Schumpeter concluded that socialism would eventually displace capitalism in Western democracies. This would come about as a result of the superior performance of capitalism. We extract six ”stylized” propositions that are essential elements of Schumpeter’s prediction about the fate of capitalism. These propositions are confronted with the develop...

The monetary crisis that hit Indonesia in 1998 added to the confidence of economists and company management implement Good Corporate Governance (GCG) practices Indonesia. implementation good corporate governance is expected be able create value for all interested parties. This study aims determine effect ownership concentration, investment opportunity, leverage, profitability, firm size on rati...