State-Owned Enterprises or SOEs, are business entities whose share ownership is mostly owned by the state and also one of that support country's economy. Apart from producing goods and/or services, presence SOEs can be a means employment for workforce. In order to success business, BUMN has three important organs, namely GMS, Directors Commissioners. Article 6 paragraph (2) Law Number 19 2003 c...

This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs non-SOEs) listed LQ-45 index. Samples were selected using purposive sampling method. Number of collected samples 60 or 118 firm-year observations (2018, 2019, 2021). Using Moderated Regression Analys...

This paper examines the relationship between selected firm-specific variables and extent of corporate social responsibility (CSR) disclosures by Libyan state-owned enterprises (SOEs). The initial sample in this study consists 310 annual reports from 95 firms over a period eight years 2010 to 2018 inclusive. A content analysis approach firms’ is applied using CSR disclosure index based on Global...

This study explores the relationship between income tax preference and R&D investments of high-tech enterprises. selects listed enterprises in China from 2013 to 2018 as samples. The empirical results show that effective rate among differs widely. findings suggest have take advantage preferential tax, pay more attention investments, strive improve ability market competitiveness. In addition...

Purpose: The climate for technical innovation has been improving in the past few years in China. This paper describes a case research concerning technical innovation practices success in three Chinese state-owned enterprises (SOEs) in the manufacturing industry. This is executed by applying a technical innovation audit tool based on „Western‟ good practices. Methodology: Studies on technical in...

Background: State-Owned Enterprises (SOEs), like other joint-stock companies, are determined by external and internal corporate governance mechanisms. In SOEs additionally operate a mechanism that is absent in private i.e., supervision government officials. The article analyses the impact such has on SOEs. Research purpose: article’s purpose to demonstrate officials’ State- Owned Companies (SO...

Parental Job Loss and Children’s Health: Ten Years after the Massive Layoff of the SOEs’ Workers in China Beginning in the mid 1990s, China sped up its urban labor market reform and drastically restructured its state-owned enterprises (SOEs), which resulted in massive layoff of the SOEs’ workers and a high unemployment rate. In this paper, we investigate the impact of the parents’ job loss on t...

Starting from end-2016, Uzbekistan embarked on a wide set of comprehensive structural reforms aimed at revitalizing key sectors, liberalizing its markets, and introducing market mechanisms in the economy. Given still important role state-owned enterprises (SOEs) across number sectors country, any package economic will necessarily have to take into account high dominance these multiple address i...

Although a late starter with regard to privatising State Owned Enterprises (SOEs), Ireland was recently ranked 8 among OECD countries in terms of relative privatisation activity. This paper presents the first detailed analysis of the programme since the first divestiture in 1991. It explores how the rationale for selling SOEs has evolved and argues that privatisation has been pursued on the bas...