نتایج جستجو برای Institutional Ownership

تعداد نتایج: 43673  

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...

Performance appraisal is a process which help shareholders make informed and optimal investment decisions. In recent decades, a long stream of research has devoted particular attention to the importance and impact of financial decisions on firm performance and firm value. The present study thus is primarily concerned with investigating the association between free cash flow and institutional ow...

2007
Philippe Aghion, John Van Reenen, Luigi Zingales,

Does greater equity ownership by institutional investors improve or inhibit innovation incentives? We present a model of career concerns where institutional ownership increases the incentives managers have to innovate through reducing informational asymmetries. We then utilize an original panel of US firms containing information on ownership, governance, managerial characteristics and innovatio...

2013
Philippe Aghion, John Van Reenen,

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2013
Anzhela Knyazeva, Diana Knyazeva,

This paper conducts a crosscountry empirical study of the impact of institutions and agency conflicts on ownership reforms and their implications for changes in performance and efficiency. We examine two main questions. First, we evaluate the effects of certain property rights and institutional quality measures on performance and efficiency. We find that property rights and contracting rights p...

2009
Alexander Barinov,

The paper shows that the difference in aggregate volatility risk can explain why several anomalies are stronger among the stocks with low institutional ownership (IO). Because of their desire to hedge against aggregate volatility or to exploit their competitive advantage in obtaining and processing information, coupled with the dislike of uncertainty and volatility, institutions tend to stay aw...

Abbas Baharipour, Allah Karam Salehi, Sajjad Mohammadi,

One of the reasons that companies avoid paying their taxes is that they choose to use debts for their funding. In other words, tax saving, an activity of companies to avoid taxpaying, can be used to finance corporate projects. Furthermore, since institutional owners are more inclined to supervise, they may shrink managerial behaviors to avoid taxpaying. In this study, institutional owners’ supe...

 This study examines the relationship between corporate social responsibility and Influential Institutional Ownership on the value of companies admitted to the Tehran Stock Exchange during the period of 2011-2017. By screening, 152 sample companies were identified. To test the hypothesis of the research, linear regression has been used based on panel data. The findings of this research show tha...

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...

Journal: :تحقیقات مالی 0
hamid pourjalali, larry p. tunnell, cindy seipel tunnell,

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