نتایج جستجو برای: ownership

تعداد نتایج: 23997  

Journal: :بررسی های حسابداری و حسابرسی 0
غلامرضا کرمی دانشکده مدیریت

investment institutions with substantial shareholdings in a firm have the resources and incentives to monitor and influence management decisions. whether the institutions actually monitor and exert pressure on managers is an empirical question.this study is designed to provide insights into the monitoring role of institutional investors by examining whether institutional ownership affects the i...

2004
Alex Potanin James Noble Dave Clarke Robert Biddle

Object ownership is an approach to controlling aliasing in programming languages. Proposals for adding ownership to programming languages do not directly support type genericity. We present Featherweight Generic Ownership — the first system to unify ownership and type polymorphism. Our type system extends Featherweight Generic Java with locations to support ownership and confinement invariants,...

2011
Ana Milanova Jan Vitek

Dominance, the property that all paths to a given object must go through another object, is at the heart of ownership type disciplines. While ownership types have received abundant attention, ownership inference remains an open problem, and crucial questions about the practical impact of ownership remain unanswered. We argue that a static program analysis that infers dominance is a crucial firs...

2011
Waseem Anwar Naila Tabassum

In this research, we scrutinize the affect of ownership structure on company performance. The relationship between ownership structure and performance has always been the area under discussion in the literature of corporate finance. The discussion on this area was started with the thesis of Berle and Means (1932). They argued that defuse ownership is inversely correlated with performance of a c...

2009
Paley Li Stephen Nelson Alex Potanin

Ownership systems express hierarchical data structures well but can have difficulty expressing relationships between peers. Relationships systems, on the other hand, do not address ownership issues. This paper considers the recent work on relationship systems in the context of ownership, and presents ideas for adding ownership to relationship systems.

2014
Jason Yip Tamara Clegg June Ahn Elizabeth Bonsignore Michael Gubbels Emily Rhodes Becky Lewittes

Ownership of science learning is defined as learners being able to fully participate in the practicing culture of science, having greater control and possession over the ideas put forth, knowledge developed, and the science learning process. While ownership is beneficial to promoting science engagement, in this study, we show that conflicts in ownership of science learning manifest and can hind...

2005
Xinyu Cao Patricia L Mokhtarian Susan L Handy

Auto ownership is a critical mediating link in the connection between the built environment and travel behavior: the built environment presumably influences auto ownership, which in turn impacts travel behavior. However, the way in which individual elements of the built environment affect auto-ownership choices is far from understood. Further, residential self-selection may confound the interac...

Bahman Khosravipour Maisam Rafe, Mansour Ghanian Maryam Roozbahani, Masoud Baradaran Sayed Ali Moosavi

The purposeof this studywas to Analyzing factors that effecting on rangeland degradation. Statistical population of this research consisted of whole farmer in Pirtaj district (N= 1600); from that 120 farmer were selected as sample using cluster sampling. The main tool to collect data was a researcher made questionnaire that Content validity of the questionnaire was approved, by a panel of exper...

Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...

2006
Tae H. Oum Nicole Adler Chunyan Yu

This paper investigates the effects of ownership forms and management structure on the performance of airports around the world. Specifically, we focus on measuring and comparing productive efficiency and profitability among airports owned and operated by government departments, 100% government-owned corporations, independent airport authorities, mixed enterprises with government majority owner...

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