... prevalent in inefficient financial markets and firms with poor governance. This study aims to investigate the influence of CEO overconfidence on investment efficiency ( IE ). The authors also study the role of ownership structure proxies, including concentrated ownership, family ownership, institutional...

... Publishing Limited Licensed re-use rights only Split-share structure reform Ownership structure Analysts’ earnings forecasts Earnings guidance Earnings management China is unique in its capital market formation process, as the capital market was transformed from its early stage of a state...

... whether the presence of professional shareholders in a firm’s ownership structure drives the firms’ commitment level to IFRS mandatory reporting requirements. Second, to empirically detect whether the presence of independent outside directors moderates the linkage between professional...

...Yi Feng; Abeer Hassan; Ahmed A. Elamer Purpose This paper aims to contribute to the existing capital structure and board structure literature by examining the relationship among corporate governance, ownership structure and capital structure. Design/methodology/approach The paper uses a panel...

...). Both the Cadbury (1992) and the Sarbanes, 2002 revealed their influence on the OECD Principles, the fact that the OECD acknowledged in its publication (Krenn, 2014). OECD Corporate governance Ownership structure Cost of capital Institution theory In recent years, researchers...

... 2017 11 01 2018 12 01 2018 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only China Ownership structure Tax Intercorporate loans M4 G3 F38 China is now the world’s second largest economy. Its stock markets...

... reconciliation data required under 2006 Accounting Standards for Business Enterprises on a sample of Chinese A-share listed firms, the authors calculate a direct measure of tax aggressiveness and investigate the influence of firm ownership structure on their tax aggressiveness. Findings The authors find...

... superior influence on financial reporting quality, as it is, to a greater extent, potentially able to curtail earnings management. The findings contended that the aspects of ownership structure have a significant influence on earnings management, which is in agreement with the theories of corporate...

... board, independent chairman, high institutional ownership, and high managerial ownership) positively moderate the negative relationship between SFCF and earnings predictability. © Emerald Group Publishing Limited 2014 Ownership structure Governance structure Firm size Earnings...

.... Design/methodology/approach This study uses archival data from the largest (top) 100 listed companies on the Egyptian Stock Exchange (EGX 100). Corporate governance attributes are captured by ownership structure (free float, managerial ownership, government ownership) and board of directors' structure...