The inherent problems of state-owned enterprises (SOEs), such as the lack external monitoring, may harm their accounting quality. However, results from prior research are not consistent. Therefore, this study investigates effect state ownership SOEs on quality, measured by earnings management. Using samples listed in A-share market China 2009 to 2017, indicate that there is a significant and po...

Prior to the third generation of distance education that is described as telelearning (Taylor 1995) or teleconferencing (Moore and Kearsley 1996), there were few questions about the ownership of a faculty member’s intellectual property. It was extremely rare for an institution to claim ownership of a professor’s class materials whether lecture notes, flip charts, overhead transparencies, audio ...

Using data of listed Croatian firms from the Zagreb Stock Exchange we analyze the relationship between firm ownership (ownership concentration and type) and performance (ROA). Empirical research was conducted for the period 2003-2010, yielding with the total of 1,430 observations. Empirical findings based on dynamic panel analysis indicate that ownership concentration variable CR4 is negatively...

This paper applies a two-stage, double bootstrapping data envelope analysis (DEA) approach to investigate whether and to what extent various distinctive corporate governance practices affect productive efficiency in a sample of 461 publicly listed manufacturing firms in China between 1999 and 2002. We find that firm efficiency is negatively related to state ownership while positively related to...

 Existing strategic group studies have rarely examined ownership type as a variable to classify firms in an industry. Using Chinese firms of different ownership types, we suggest that ownership type can be a parsimonious and important variable that managers use to cognitively classify firms into different strategic groups. While ownership itself is an objective variable, we contend that...

On an average day in the United States, more than 100 Americans die by suicide; half of these suicides involve the use of firearms. In this ecological study, we used linear regression techniques and recently available state-level measures of suicide attempt rates to assess whether, and if so, to what extent, the well-established relationship between household firearm ownership rates and suicide...

Using data from a recent national survey of the ownership reform of state-owned enterprises in China, we study the effects of politician control and agency problems on the performance of the reformed firms. Taking into account of the endogenous nature of the reform, we find that firm performance is positively affected by the lessening of politician control through increasing the firm’s flexibil...

Why were state-owned firms so common in the past, even in Western countries, and why were many of them privatized during the past two decades? Some recent papers argue that through state ownership the government can avoid the distortions to managerial incentives created by the corporate income tax. When the corporate tax rate is high enough, state ownership may be less inefficient than private ...

clarification of the legal and religious status of property ownership rights and paving the way for elimination of defects and completing existing rules and therefore, expanding economic security as well as determining and explaining the limits of expropriation by religious legitimate government and religious statement of permission of such an action from the islamic state and clearing objectiv...

Employee stock ownership is one of the common medium and long-term incentive methods for state-controlled mixed ownership. As current mixed-ownership enterprise employee shareholding still in pilot stage, State-owned Assets Supervision Administration Commission State Council relatively strict on implementation relevant conditions enterprises. Based analysis research policies corporate practices...