Institutional investor is supposed to be more powerful than individual investor from the perspectives of regularity authority and scholar, but the results are mixed. Using the data of listed company in China, the paper presents a comparative study on the impacts of institutional investor and individual investor on investment risk. It shows that the scale and ownership of institutional investor ...

This paper reflects the results of phase I of our study on the total cost of ownership (TCO) of open source software adoption. Not only have we found TCO to be an intriguing issue but it is contentious, baffling and each company approaches it in a distinctive manner (and sometimes not at all). In effect it is a conundrum that needs unpacking before it can be explained and understood. Our paper ...

The privatization of state-owned telecommunication companies began in Asia in Japan in the 1980s and gathered pace during the 1990s. To judge the results requires a prior understanding of the aims and objectives of privatization and even an agreed definition of privatization. In its widest context, privatization can refer to a range of policies to embrace private sector capital in the developme...

I examine whether firms exploit a publicly traded parent–subsidiary structure to issue equity of the overvalued firm regardless of which firm needs funds, and whether this conveys opposite information about firm values. Using 90 subsidiary and 37 parent seasoned equity offering (SEO) announcements during 1981–2002, I document negative returns to issuers but insignificant returns to nonissuers i...

ABSTRACT
 
 This study aims to examine the effect of Leverage, Company Size and Managerial Ownership on Tax Avoidance. To test Leverage Ownership. Avoidance which is moderated by Ownership.
 The variables this consist independent dependent variables. are Size, variable Management moderation population in were all pharmaceutical companies Indonesia Stock Exchange for 2015-2019 per...

Most of the existing evidence on the effectiveness of large shareholders in corporate governance has been restricted to a handful of developed countries, notably the UK, US, Germany and Japan. This paper provides evidence on the role of large shareholders in monitoring company value from a developing and emerging economy, India, whose corporate governance system is a hybrid of the outsider-domi...

Family companies are heterogeneous. The heterogeneity of family firms results in reduced predictability corporate behavior and inconsistent regarding research on the firms. This study aims to examine influence gender manager, level education manager firm's value as moderated by founder CEO. top management team variables independent female level, ownership. a company is measured using Tobin's q....

This study aims to examine the effect of financial performance (profitability, liquidity, leverage), public ownership, and company age on voluntary disclosure Private Non-Foreign Exchange National Bank companies either partially or simultaneously. The subject in this were Ex-change that listed Indonesian Stock published annual fi-nancial reports for 2014-2018 period. number sample 6 companies. ...

This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size earnings quality. Sample used in this are manufacturing listed Indonesia Stock Exchange (IDX) 2016-2018 using purposive sampling obtained 29 companies. seco...