Relevant bibliographies by topics / Direct shareholding

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters

Academic literature on the topic 'Direct shareholding'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

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Journal articles on the topic "Direct shareholding"

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OKAMURA, MAKOTO, TATSUHIKO NARIU, and TAKESHI IKEDA. "DIRECT SALE OR INDIRECT SALE? EFFECTS OF SHAREHOLDING*." Manchester School 79, no. 3 (2011): 542–49. http://dx.doi.org/10.1111/j.1467-9957.2010.02172.x.

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Cen, Shan, Lianshui Li, and Weijun Cui. "How Does Foreign Equity Right Impact Manufacturing Enterprise Innovation Behaviors? Mediation Test Based on Technology Introduction." Discrete Dynamics in Nature and Society 2020 (July 17, 2020): 1–10. http://dx.doi.org/10.1155/2020/8921083.

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The impacts of FDI (foreign direct investment) on the innovation of Chinese local enterprises have always been the focus of attention, but few studies have explored the impacts of foreign shareholding on enterprise innovation behaviors through the micro level. Based on the survey data regarding the manufacturing sector of China enterprises conducted by the World Bank in 2012, this paper conducts an empirical study on the relationship between foreign shareholding and enterprise innovation behaviors. The research findings include two aspects; that is, (1) foreign shareholding has significantly p
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P. Kouretas, Georgios, and Christina Tarnanidou. "Shareholding in EU: is “indirect holding” approach appropriate in achieving financial integration?" Journal of Financial Regulation and Compliance 22, no. 1 (2014): 15–25. http://dx.doi.org/10.1108/jfrc-10-2012-0040.

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Purpose – The purpose of this paper is to focus on the specific “shareholder's” concept of transparency. Design/methodology/approach – It considers that indirect securities holding systems limit the degree of “post-trading” transparency. The main concern is that an adverse effect of globalized capital markets is that the actual shareholders are not registered in the official registries and registrations are effected in the name of intermediaries acting on their behalf. It further considers that new EU legislative action should be taken to address the legal issues of securities holdings as a ke
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Majumdar, A. "CONVERGENCE IN CORPORATE GOVERNANCE: THE CASE OF CHINA AND INDIA." BRICS Law Journal 7, no. 1 (2020): 59–90. http://dx.doi.org/10.21684/2412-2343-2020-7-1-59-90.

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China and India face similar challenges in maintaining their aggressive rates of economic growth. While both countries attained economic independence in the late 1940s, each followed a different path in terms of growth. China preferred to open up its economy to foreign direct investment much earlier and only in recent times has it turned towards domestic capital. India, on the other hand, began by attempting to develop local talent and shifted its focus to foreign participation in 1991. This paper examines the politicoeconomic background and the resultant corporate governance paths undertaken
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Steyn, Blanché, and Lesley Stainbank. "Separation of ownership and control in South African-listed companies." South African Journal of Economic and Management Sciences 16, no. 3 (2013): 316–45. http://dx.doi.org/10.4102/sajems.v16i3.418.

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This article tests the separation of ownership and control in South African-listed companies that leads to the divergence of interest between shareholders and directors. Where listed companies are owned by so many shareholders that their diffused shareholding results in negligible control over the directors who manage the assets of the company, it is likely that the directors will manage and direct the company to maximise their self-interest to the detriment of the interest of the shareholders. The separation of ownership and control and the maximisation of self-interest are central themes in
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Ying, Tingting, Brian Wright, and Wei Huang. "Ownership structure and tax aggressiveness of Chinese listed companies." International Journal of Accounting & Information Management 25, no. 3 (2017): 313–32. http://dx.doi.org/10.1108/ijaim-07-2016-0070.

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Purpose The purpose of this paper is to investigate the influence of state shareholding and control versus institutional investors on tax aggressiveness of Chinese listed firms. Design/methodology/approach By exploring recently available tax 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 that state ownership and control are positively assoc
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Al-Thuneibat, Ali A., Awad S. Al-Rehaily, and Yousef A. Basodan. "The impact of internal control requirements on profitability of Saudi shareholding companies." International Journal of Commerce and Management 25, no. 2 (2015): 196–217. http://dx.doi.org/10.1108/ijcoma-04-2013-0033.

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Purpose – This paper aims to investigate the compliance of Saudi shareholding companies with the requirements of internal control as set by the Saudi standard on internal control and its impact on the profitability of these companies. Design/methodology/approach – A questionnaire was used to collect data about the compliance with internal control requirements, and four measures of profitability including earnings per share (EPS), return on assets (ROA), return on equity (ROE) and profit margin (PM) for profitability were calculated using data from the financial statements of these companies. T
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Tsai, Ming-Tien, and Wen-Hui Tung. "Corporate governance, resources, FDI commitment and firm performance." Chinese Management Studies 8, no. 3 (2014): 313–32. http://dx.doi.org/10.1108/cms-08-2012-0118.

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Purpose – This study aims to explore the effects of corporate governance structure and resources on foreign direct investment (FDI) commitment and firm performance. Design/methodology/approach – The data are collected from high-tech firms listed by the Taiwan Stock Exchange. All selected 137 firms have complete FDI and other required data during 2007-2009. The mean values of the variables during the three-year period were used for analysis. Findings – The results indicate that both chief executive officer (CEO) duality and government shareholding affect a firm’s FDI; and the higher the managem
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Baatwah, Saeed Rabea, Zalailah Salleh, and Jenny Stewart. "Audit committee chair accounting expertise and audit report timeliness." Asian Review of Accounting 27, no. 2 (2019): 273–306. http://dx.doi.org/10.1108/ara-12-2017-0190.

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Purpose The purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association between AC chair accounting expertise and audit report delay, and the moderating effect of other characteristics of AC chair on this association are examined. Design/methodology/approach To achieve the purpose of this study, the characteristics examined by this study are AC chair expertise, shareholding, tenure and multiple directorships. Furthermore, a sample of Malaysian companies during the period 2005–2011 an
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Herlitah, H. "PERKEMBANGAN LIBERALISASI INVESTASI DARI ASEAN FRAMEWORK AGREEMENT ON SERVICES (AFAS) PAKET 1 SAMPAI PAKET 8 DAN MASUKNYA FOREIGN DIRECT INVESTMENT (FDI) ASAL ASEAN PADA JASA TRANSPORTASI UDARA INDONESIA." Jurnal Pendidikan Ekonomi dan Bisnis (JPEB) 4, no. 2 (2017): 51. http://dx.doi.org/10.21009/jpeb.004.2.3.

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This paper aims to explain how about the level of commitment of Indonesia in air transport services in cooperation AFAS Package 1- 8 and the development of investment in this sector since the signing of the cooperation AFAS Package 1 - 8. To map the position of Indonesia in the sector of air transport services in cooperation AFAS the method used were indexation and Hoekman index. To measure competitiveness using Data Envelopment Analysis (DEA) to measure the economic impact analysis of input-output model of regional ASEAN. Based on the analysis of AFAS 1-8 shows that the air transport services
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Dissertations / Theses on the topic "Direct shareholding"

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Gankin, Dimitri. "Direct tax: Cross-border group consolidation in the EU : Is the criterion of a “wholly owned subsidiary” in Swedish tax legislation regarding cross-border group deductions contrary to ECJ jurisprudence?" Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19502.

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On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. The new set of rules is supposed to make the Swedish group consolidation system in line with EU law in the area of cross-border group consolidations. The new rules allow a resident parent to deduct the losses stemming from its non-resident subsidiary but only if the subsidiary has exhausted all the possibilities to
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Chen, Yen-Chun, and 陳彥君. "Relevance analysis about the voluntary compilation of CSR report with major shareholding ratio, director and supervisor shareholding ratio and performance of enterprise." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/e9z53k.

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碩士<br>國立中央大學<br>會計研究所企業資源規劃會計碩士在職專班<br>107<br>This study explores the proportion of shareholdings of major shareholders, directors and supervisors, whether it will affect the voluntary preparation of CSR reports, and the correlation analysis between voluntary CSR reports and corporate performance. Taking the company that compiled the CSR report according to the GRI sustainability report in 2016 as a sample object, using the Taiwan Economic Journal (TEJ) database to obtain 434 valid sample numbers, using SPSS statistical analysis software, T-test and binary logistic regression Analytical method
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Chang, Ting-Hsuan, and 張庭瑄. "A Study on the high and low interactive relationship between Ratio of blockholder shareholding and Ratio of director and supervisor shareholding which impact on firms performance." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/15335892660858619893.

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碩士<br>銘傳大學<br>資訊管理學系碩士在職專班<br>100<br>The study analyzes the correlations between the inside and outside of the ownership structure and firm’s performance based on the sample of all listed companies on the TSE (Taiwan stock Exchange) form 2005 to 2009.The primary investigation of research is to examine if there are the significant differences on the firm’s performance under the cross correlation between inside and outside shareholders using descriptive statistics and T test. Furthermore, the investigation discovers that the ownership structure with the higher ratio of blockholder shareholding
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Lai, Guyuan, and 賴谷淵. "The Effect of Director and Family Shareholdings on Firm Performance in Taiwan." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/37485003329637760462.

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碩士<br>長榮大學<br>經營管理研究所<br>100<br>In this essay, we examine if there are significant associations between firm performance and (1) directors’ shareholdings, (2) directors’ family shareholdings, and (3) independent directors’ seats on board among Taiwanese publicly listed firms between 2002 and 2010. After addressing for possible endogeneity and controlling for firm specific variables, we find a positive association between CEO’s shareholding and firm performance measured by ROA. Consistent with agency theory and incentive effect, this result indicates that CEOs have control over firms’ operation
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CHANG, CHEN-CHEN, and 張真真. "The Relationship between Government Ownership, Juridical Director Shareholding ratio and Tax Avoidance in Banking Industry." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/xzy799.

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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>106<br>This study aims to explore the relationship between government ownership, juridical director shareholding ratio and tax avoidance in banking industry. The research data were acquired from Central Bank of the Republic of China. As of end of December 2015, there are 39 domestic banks. The research period was from 2012 to 2015 and there are total 136 samples after screening. The financial development and economic growth in Taiwan is two-way feedback effect. For those banks with higher ratio of government ownership and juridical director shareholding, t
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陳敏慧. "The Relationship between Independent Directors and Corporate Directors, Juridical Director Shareholding ratio and Tax Avoidance in Construction Industry." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/3463ua.

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Chan, Shou-jen, and 詹守仁. "An Empirical Study of Taiwan's Electronics Industry Financial Early-Warning Model - Analysis on ‎Director and Supervisor Shareholdings." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9886qc.

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碩士<br>中國文化大學<br>國際企業管理學系碩士在職專班<br>102<br>The purpose of this paper to establish the electronics industry financial Early-Warning Model, in addition to the use of the company's financial information variable analysis, and joined the company ownership structure variables to directors' shareholding variables as explanatory variables to predict in advance the company's financial risk possible. The study found the Financial Early-Warning Model to explain the more financial ratio variable capacity, and a significant relationship between ownership variables and crisis; can improve the overall predict
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CHEN, YI-WEN, and 陳怡雯. "The study of the relationship between director, supervisor shareholder and the large stockholder shareholding shifting to estimate company''s performance." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/75669930909135320911.

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碩士<br>銘傳大學<br>資訊管理學系碩士在職專班<br>100<br>The studies in recent years indicate that the corporate governance, ownership structure and firm performance have connection with the global economic and currency crises. From the current studies, the theories are related to director and supervisor shareholder ratio and the large stockholder ratio effect upon firm’s performance. However, the studies which are related to the correlation between director and supervisor shareholder and the large stockholder shareholding shifting to estimate firm’s performance are deficient. Therefore, there are two aspects for
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Gonçalves, Sara Isabel dos Santos. "Aquisições de participações minoritárias sujeitas ao controlo comunitário." Master's thesis, 2019. http://hdl.handle.net/10362/89174.

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Shareholdings acquisitions represents a common practice in business. Which are investment options that generates profits to companies. Nevertheless, consequences may not always be positive for the market for the consumer. Sometimes, acquisitions of minority shareholdings may result in market’s competitions restrictions. Even though the Commission is aware of these practices, there still no right mechanisms to solve these situations. The following study aims to analyse the consequences of minority shareholdings acquisitions, in the light of perfect market theory, by defining the concept of rele
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Castro, Lina do Carmo Aveiro. "As sociedades gestoras de participações sociais: um contributo para o seu estudo." Master's thesis, 2016. http://hdl.handle.net/1822/44791.

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Dissertação de mestrado em Direito dos Contratos e da Empresa<br>A presente dissertação tem como objetivo principal o estudo das Sociedades Gestoras de Participações Sociais através da análise do Decreto-Lei n.º 495/88, de 30 de Dezembro, na redação que lhe é dada pelo Decreto-Lei n.º 318/94, de 24 de Dezembro, Decreto-Lei n.º 378/98, de 27 de Janeiro, e pela Lei n.º 109-B/2001, de 27 de Dezembro, que consagra o regime jurídico (e fiscal) próprio destas sociedades, conhecidas na “gíria” jurídica por sociedades holding. Para o efeito, num primeiro momento, para melhor compreensão do tema
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Books on the topic "Direct shareholding"

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Hannah, Leslie. Trust and Regulation in Corporate Capital Markets before 1914. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198782797.003.0007.

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Historians have struggled to explain how stock markets could develop—with notable vigour in many countries before 1914—before modern shareholder protections were legally mandated. Trust networks among local elites—and/or information signalling to public investors—substituted for legal regulation, but this chapter suggests real limits to such processes. They are especially implausible when applied to giant companies with ownership substantially divorced from control, of which there were many with—nationally and internationally—dispersed shareholdings. In London—the largest pre-1914 securities m
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Book chapters on the topic "Direct shareholding"

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Ghosh, Sohini, and Sraboni Dutta. "M&A Deals and Corporate Governance Framework." In Foreign Direct Investments. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2448-0.ch070.

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The escalating importance of mergers and acquisitions (M&amp;A) has coincided with concerns about corporate governance issues. This article investigates how corporate governance mechanisms along with firm-specific control variables impact performance during M&amp;A deals occurring between 2000-2012 in acquiring Indian telecom companies. In this research, firm performance has been measured via accounting based, market based and qualitative performance dimensions, represented by Return on Capital Employed (ROCE), Tobin's Q and Human Capital Return on Investment (HCROI) respectively. Panel data regression techniques was employed for the analysis. The learning from this study reveals that board size and firm size have significant positive relationships with ROCE and HCROI. Chairperson-CEO duality also has positive significant association with ROCE. Shareholding percentage of institutional investors was found to have a significant negative relationship with HCROI. Board independence, firm size and market share significantly affect Tobin's Q.
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Journal articles
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