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1

Yung, Boyce, and Philip Lawton. "Corporate political connection as a determinant of corporate governance in Hong Kong." Northern Ireland Legal Quarterly 63, no. 4 (2020): 449–75. http://dx.doi.org/10.53386/nilq.v63i4.398.

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This article reports a study which uses a unique dataset compiled from listed companies in Hong Kong to demonstrate the relationship between corporate political connection with the corporate structure, ownership background and industry type of companies. The study shows that companies with political connection tend to be larger companies while Chinese family-controlled companies and more regulated companies have a higher level of political connection. Identifying the inadequacies of the existing theories in explaining corporate governance in Hong Kong, the article suggests adopting corporate p
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2

Zimin, Dmitry, and Vesa Rautio. "The internationalization of Finnish companies: the Russian connection." Polar Geography 35, no. 2 (2012): 117–34. http://dx.doi.org/10.1080/1088937x.2012.666767.

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Pratama, Versiandika Yudha, and Doddy Setiawan. "Political Connection and Firm Value in Indonesia." Sebelas Maret Business Review 3, no. 2 (2019): 1. http://dx.doi.org/10.20961/smbr.v3i2.14932.

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<p>This is an event study aims to determine the influence of political connections to firm value as measured by cumulative abnormal return on non-financial sector companies listed in Indonesia Stock Exchange. This study used secondary data in the form of stock price and annual financial statement obtained the Indonesia Stock Exchange website, Indonesian Capital Market Directory, and other relevant sources. In sampling technique, purposive sampling method is used where 272 non-financial sector companies are selected. The data is examined by using multiple linear regression to measure the
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Armadiyanti, Putri, and Sri Iswati. "CORPORATE POLITICAL CONNECTION AND AUDIT QUALITY." Jurnal Akuntansi dan Keuangan Indonesia 16, no. 2 (2019): 122–40. http://dx.doi.org/10.21002/jaki.2019.07.

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Abstract Indonesia offers attractive conditions to explore research on political connections, be­cause Indonesia is a developing market country with a history of strong political connec­tions in business. This study aims to investigate how the effect of the political connections held by board of commissioners and directors in the company on auditor quality and how earnings management moderate political connections and audit quality. This study used a sample of all companies from all sectors listed on the Indonesia Stock Exchange (IDX) in 2015-2017 except financial and insurance industry compan
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di Donato, Francesca, and Riccardo Tiscini. "Cross ownership and interlocking directorates between banks and listed firms: An empirical analysis of the effects on debt leverage and cost of debt in the Italian case." Corporate Ownership and Control 6, no. 3 (2009): 473–81. http://dx.doi.org/10.22495/cocv6i3c4p6.

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Cross-ownership and interlocking directorates are two typical features of Italian capitalism involving both banks and non-financial companies. It is possible to refer to this phenomenon as “bank-firm connection”. The paper investigates the effects of “bank-firm connection” on the conditions of credit relationship. In particular, we find that the “bank-firm connection” lowers the leverage ratio of non financial companies, while it increases their cost of debt.
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Azouzi, Mohamed Ali. "Do CEO Political Connections and Firm Social Responsibility Affect Debt Level?" International Journal of Responsible Leadership and Ethical Decision-Making 2, no. 2 (2020): 17–34. http://dx.doi.org/10.4018/ijrledm.2020070102.

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The objective of this study was to describe the effect of CEO political connection and firm social responsibility on debt access. These constructions have been evaluated in Tunisian firms. The results showed the presence of a positive relationship between political connection, corporate social responsibility, and the debt level. The authors also verified the presence of a negative relationship between political connection and the social responsibility of Tunisian companies. This research has shown how political connection and social responsibility improve the image of the company and facilitat
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Et. al., Pedi Riswandi,. "Political Connection And Gender Diversity To Audit Fees." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 4 (2021): 609–14. http://dx.doi.org/10.17762/turcomat.v12i4.543.

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Introduction: Audit fee is one of the factors that results in reduced audit quality. Audit fees are rewards provided by companies to public accountants for audit services provided. Purpose: this study to investigate political connection and CEO gender affect the size of audit fee paid to public accountants by the company. Method: This study uses secondary data in the form of the annual report of company going public in 2015-2018 and using a purposive sampling technique with a total of 407 company data companies. The variables used in this study are audit fee as the dependent variable while for
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Llanos Contreras, Orlando, Jonathan Alejandro Cuevas Lizama, and Manuel Alonso Dos Santos. "Mall Connection." Journal of Entrepreneurship in Emerging Economies 10, no. 1 (2018): 134–53. http://dx.doi.org/10.1108/jeee-07-2017-0052.

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Purpose The purpose of this paper is to provide a tool for the integration of knowledge and the development of students’ capacities for analysis in the area of strategic management of companies. Mall Connection is a Chilean company that has developed mainly in the business of the commercialization of technological devices and their accessories. From this base, it has constructed a portfolio of related business and currently has expansion into neighbouring countries as one of its most important challenges. Design/methodology/approach The case has been developed from primary sources of informati
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Ng, Suwandi, and Felicia Katrin Phie. "PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE DAN DAMPAKNYA PADA NILAI PERUSAHAAN." SIMAK 18, no. 01 (2020): 21–46. http://dx.doi.org/10.35129/simak.v18i01.110.

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This study aims to investigate the influence of corporate governance and political connection to tax avidance, and its impact on value of firm. The population used is all companies listed on the Indonesia Stock Exchange (IDX) with the study period 2015-2017. The sample size is 102 companies per year, selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis was used to analyze data and hypothesis test of mediation was done by sobel test.
 The results of this study indicate that corporate governance has a negative an
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Zhang, Junrui, Bei Yang, Fangjun Wang, and Peng Wang. "Corporate Philanthropic Giving: Active Responsibility Or Passive Ingratiation? Evidence From Chinese Family-Controlled Listed Companies." Journal of Applied Business Research (JABR) 28, no. 3 (2012): 427. http://dx.doi.org/10.19030/jabr.v28i3.6959.

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This paper examines the impact of political connection on family-controlled listed firms philanthropic giving activities toward the 2008 Wenchuan Earthquake in China, and stock price reactions to such activities. Using the 542 Chinese listed companies controlled by private owners as the sample, it was found that firms with political connection are more likely to donate. Besides, focusing on the 244 donating firms, it was found that there is a positive impact of the donation amount on stock price response. Whats more, the positive stock price reactions toward the donation announcement made by f
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Колесникова, Alla Kolesnikova, Кеворкова, and ZHanna Kyevorkova. "Mandatory Audit of Closed Joint Stock Companies." Auditor 1, no. 4 (2015): 10–12. http://dx.doi.org/10.12737/10917.

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The paper deals with the annual mandatory audit of closed joint stock companies, introduced in connection with the amendments made to the Civil Code. The introduction of mandatory audit for CJSCs determined the order of conducting the audit, the imposition of fines for failure to carry out statutory audit and the body that can administer the penalties.
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Ku, Edward C. S., Shun-Fa Hsu, and Wu-Chung Wu. "Connecting supplier–supplier relationships to achieve supply chain performance of restaurant companies." Journal of Hospitality and Tourism Insights 3, no. 3 (2020): 311–28. http://dx.doi.org/10.1108/jhti-10-2019-0113.

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PurposeThe goal of this study is to investigate how the development efficiency of restaurant companies' products of their suppliers, supplier–supplier connection, design quality and adaptation affect the supply chain performance (SCP) of restaurant companies.Design/methodology/approachWe use the stratified random-sampling method for this study. We mailed the research questionnaire to the managers in the cases where they could be identified; a total of 1,063 questionnaires were sent by mail and a useable response of 156 fully completed questionnaires was received.FindingsWhen the supplier has g
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Dimitriev, Igor, and Elena Krasilnikova. "Corporate governance in connection with performance and digital." SHS Web of Conferences 89 (2020): 01008. http://dx.doi.org/10.1051/shsconf/20208901008.

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The article concerned issues, related to the characteristics of Corporate governance and performance. The characteristics of Corporate governance are pervasive: ownership structure, separation from control, Board of directors, protection of rights. For Russian companies traditional organizational characteristics of life cycle stages are not decisive. Currently there is a tendency for owners to get out from management and focus on social, environmental results. The ownership of private insiders is the highest at the stage of formation, and the foreign ownership rises at the stage of growth. Bas
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Lestari, Marsya Chikita, and Cynthia Afriani Utama. "Board Structure Problem in Aviation Companies: The Relationship of Political Connection and Multiple Directorship on Firm Performance." Jurnal Keuangan dan Perbankan 25, no. 3 (2021): 617–41. http://dx.doi.org/10.26905/jkdp.v25i3.5892.

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This study analyzes the relationship between the political connection and multiple directorships of aviation companies’ board members and their firm performance. This research will focus on companies in the aviation sector on a broader subsector than previous studies. It will help the shareholder of the aviation companies determine board structure policies and evaluate the implementations conducted so far. This research uses descriptive statistics and regression analysis for the panel data model. Moreover, this study uses a purposive sampling technique secondary data from the aviation company’
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Yusoff, Wan Sallha, Mohd Fairuz Md Salleh, Azlina Ahmad, and Fazli Idris. "Estimating the Value of Political Connection to Malaysia’s Richest Tycoon Companies." Journal of Developing Areas 49, no. 5 (2015): 87–100. http://dx.doi.org/10.1353/jda.2015.0059.

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Kurniawan, Putu Sukma, and Made Arie Wahyuni. "Factors Affecting Company's Capability in Performing Integrated Reporting: An Empirical Evidence From Indonesian Companies." Assets: Jurnal Akuntansi dan Pendidikan 7, no. 2 (2018): 141. http://dx.doi.org/10.25273/jap.v7i2.3315.

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<p>This study examines the factors that affect the company's capability to perform integrated reporting. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size has positive and significant connection and stakeholder’s pressure has negative and significant connection with the company’s capability in performing integrated reporting. In contrast, level of company’s profitability, company’s managerial ownership, and company’s institutional ownership did not have enough connection with company’s capability in performing integrated
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Jaffar, Romlah, and Zaleha Abdul-Shukor. "The role of monitoring mechanisms towards company’s performance." Journal of Accounting in Emerging Economies 6, no. 4 (2016): 408–28. http://dx.doi.org/10.1108/jaee-05-2014-0021.

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Purpose Past studies show that companies’ connection with the government (or politically connected companies (PCCs)) contributed negatively to their financial performance. The grabbing hand theory suggests that political connection demand companies to serve political and social obligation that exhaust companies’ financial resources. The purpose of this paper is to extend the previous studies by examining the role of monitoring mechanisms, specifically corporate governance mechanism and institutional ownership (IO), whether they weaken or strengthen the financial performance of PCCs in Malaysia
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Muniandy, Balachandran, and Muhammad Jahangir Ali. "Ownership concentration, political connection and audit fees: Some evidence from Malaysian capital market." Corporate Ownership and Control 9, no. 2 (2012): 400–409. http://dx.doi.org/10.22495/cocv9i2c4art2.

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The purpose of our study is to examine how share ownership concentration and political connection determine audit fees in Malaysia. These two determinants, ownership concentration and political connection, are very important, especially, in the context of Malaysia where many companies have very high share ownership concentration and are politically connected. We examine 162 companies listed on the Malaysian Stock Exchange and employ cross-sectional regression analysis to determine the relationship between ownership concentration, political connection and audit fees. We observe that highly conc
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Škapa, Radoslav. "Formalized Planning and Its Connection With the Development of Reverse Logistics: the Case of Services." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 4 (2014): 749–55. http://dx.doi.org/10.11118/actaun201462040749.

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The best-in-class companies are able to retrieve 64 per cent of the original value of reverse flows, whereas it is only 12.5 per cent in average companies. Thus, reverse logistics is a challenge that may bring additional benefits. The article analyzes the planning range of reverse logistics in the Czech service companies, and it further notes the relations between planning and other characteristics of a company. Our results indicate that the ability to recognize different connections of reverse flows in business (opportunities, threats as well as strengths and weaknesses) is one of the importa
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Pradana, Eldam, Sudrajat Sudrajat, Pigo Nauli, and Yuliansyah Yuliansyah. "Pengaruh Political Connection terhadap Cumulative Abnormal Return dan Trading Volume Activity pada Pemilihan Presiden 2019." Jurnal Studi Pemerintahan dan Akuntabilitas 1, no. 1 (2021): 83–95. http://dx.doi.org/10.35912/jastaka.v1i1.290.

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Abstract Purpose: This study aimed to identify the impact of Political Connection on Cumulative Abnormal Return (CAR) and Trading Volume Activity (TVA) for companies that associate with political figures in the presidential election of 2019. Research methodology: This study used quantitative methods, with a population of 25 companies on the Indonesian stock exchange, through daily stock prices. Result: This investigation showed no significant difference in the Cumulative Abnormal Return between before and after the announcement of the Constitutional Court. Then, there was no significance value
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Koleňák, Jiří, and František Milichovský. "Development of Creative Thinking in Connection with Compensation Trades." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 2 (2015): 559–66. http://dx.doi.org/10.11118/actaun201563020559.

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Current business environment in world perspective brings different impact on possible development. During economic crisis in last couple of years world economic growth has getting slower, market shares are rapidly falling down. That situation could create new dimension of competition because of large competitors’ intensity on the market due to developed logistics and information technologies. Based on the theoretical data there are applied statistical methods, which should be achieved of main aim of the paper. The main aim of the article is defining possible trend of using business tools as a
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Savitri, Enni. "POLITICAL CONNECTION, FAMILY OWNERSHIP, AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA." Jurnal Aplikasi Manajemen 19, no. 3 (2021): 585–93. http://dx.doi.org/10.21776/ub.jam.2021.019.03.11.

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Political connections have an essential role in the earnings management strategy. Political connections can influence earnings management practices. The research aimed to analyze the effect of politics and family ownership on earnings management practices. The sample is 92 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. Methods of data using a purposive sampling method. Multiple linear regression is an analytical tool used to test the hypothesis. The results show that political connections influence profits. The company pays more attention to the compan
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Nurjanah, Fitri, and Erina Sudaryati. "The effect of political connection and effectiveness of audit committee on audit fee." Indonesian Accounting Review 9, no. 2 (2019): 227. http://dx.doi.org/10.14414/tiar.v9i2.1848.

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This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that ca
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Ferro, Carlos, Carmen Padin, Göran Svensson, Juan Carlos Sosa Varela, Beverly Wagner, and Nils M. Høgevold. "Validating a framework of stakeholders in connection to business sustainability efforts in supply chains." Journal of Business & Industrial Marketing 32, no. 1 (2017): 124–37. http://dx.doi.org/10.1108/jbim-12-2015-0253.

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Purpose The purpose of this study is two-fold: to determine the extent to which companies’ efforts aimed at sustainable business practices consider stakeholders in their organisations and business networks, the marketplace and society; and to validate or refute a stakeholder framework of business sustainability efforts within focal companies, the marketplace, society and business networks. Design/methodology/approach The study is based on a questionnaire survey targeting large companies across industries and sectors in Spain. The sample consisted of 231 companies generating a useable response
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Aguilera-Caracuel, Javier, Jaime Guerrero-Villegas, and Encarnación García-Sánchez. "Reputation of multinational companies." European Journal of Management and Business Economics 26, no. 3 (2017): 329–46. http://dx.doi.org/10.1108/ejmbe-10-2017-019.

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Purpose The purpose of this paper is to use stakeholder theory as the theoretical reference framework to study the influence of internationalization (geographic international diversification) and social performance on multinational companies’ (MNCs) reputation. Design/methodology/approach The authors confirm the research hypotheses using a sample of 113 US MNCs in the chemical, energy and industrial machinery sectors during the period 2005-2010. Findings This study contributes to the literature in three ways. First, it incorporates literature on internationalization to study the possible conne
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Margaretha Leon, Farah, and Putri. "Interest Rate Dan Political Connection Pada Harga Saham." JRB-Jurnal Riset Bisnis 2, no. 1 (2019): 1–12. http://dx.doi.org/10.35592/jrb.v2i1.250.

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Background of Research related with share price as indicator in assessing firm’s financial condition. So that investors need to know which factors affecting share price of a company. Purpose of Research is to obtain empirical evidence about factors affecting share price with interest rate and political connection as moderating variables. Research Method adopted in this research is multiple regressions. Population in this study is companies which consistently listed in Indonesia Stock Exchange from 2012 until 2016. Technique use for taking sample is purposive sampling. There are 63 companies se
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Rusmin, Rusmin, John Evans, and Mahmud Hossain. "Ownership structure, political connection and firm performance: Evidence from Indonesia." Corporate Ownership and Control 10, no. 1 (2012): 434–43. http://dx.doi.org/10.22495/cocv10i1c4art4.

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This paper investigates whether ownership structure and high levels of political connection in Indonesian firm’s impacts on firm performance. Studying ownership structure in Indonesia is interesting for a number of reasons. Firstly, companies in Indonesia are owned by the families and corporate ownership structure is largely concentrated. Secondly, many companies in Indonesia have connections with politicians. Thirdly, little work has been done in Indonesia on the impact of foreign ownership on performance. Thus foreign ownership provides a unique setting for examining the monitoring role of f
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Darmawan, Dwikky, and Weny Putri. "Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit." Jurnal Keuangan dan Bisnis 16, no. 2 (2018): 30. http://dx.doi.org/10.32524/jkb.v16i2.408.

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The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which ar
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Čerdancova, Linda, Kristiāna Dolge, Edgars Kudurs, and Dagnija Blumberga. "Energy Efficiency Benchmark in Textile Manufacturing Companies." Environmental and Climate Technologies 25, no. 1 (2021): 331–42. http://dx.doi.org/10.2478/rtuect-2021-0024.

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Abstract Within the framework of the study a case study is performed, the data provided by a Latvian textile production company on their electricity and natural gas consumption, as well as production volumes over a three-year period have been analysed. The specific indicators of electricity, natural gas and CO2 emissions have been calculated and the obtained results are shown in graphs. The correlation of specific indicators with production volumes was analysed by correlation coefficient and linear regression methods. An analysis of statistical data for the calculated specific indicators over
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LEWIS, PHILIP E. T. "SINGAPOREAN ENTREPRENEURS—THE AUSTRALIAN CONNECTION." Journal of Enterprising Culture 02, no. 02 (1994): 709–33. http://dx.doi.org/10.1142/s0218495894000227.

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This paper develops a framework for investigating the linkages between Singaporean entrepreneurs and Australia. The first link examined is through Singapore investment in Australia. There are about three thousand Singapore-based companies overseas with investments in a broad range of industries. Australia is among the top six investment host countries. One of the most important links is through Singaporean entrepreneurs sending their children to Australia to be educated. Educational services are provided to the next generation of entrepreneurs and also provide familiarity with the political an
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Shi, Xingsong, and Xiaohui Shan. "Cross-cultural impact on financial companies’ online brand personality." Marketing Intelligence & Planning 37, no. 5 (2019): 482–96. http://dx.doi.org/10.1108/mip-06-2018-0233.

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Purpose The purpose of this paper is to investigate Chinese and American financial companies’ distinct brand personality indicators shown through culturally based linguistic features online. The potential correlation between culturally oriented brand personalities and companies’ financial performance is also examined. Design/methodology/approach This study employs computerized content analyses to examine the cross-cultural differences among 28 American and Chinese financial companies’ online communication based on Aaker’s brand personality framework. Findings The findings reveal that despite s
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BILETSKAYA, A. M., V. S. VARANKIN, K. A. ERMAKOV, S. A. ZEMLYAKOVA, and A. N. CHERKASOV. "DIGITALIZATION OF PROCESSES AT ENTERPRISES IN CONNECTION WITH THE CORONAVIRUS PANDEMIC." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 5 (2021): 93–97. http://dx.doi.org/10.36871/ek.up.p.r.2021.05.01.011.

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This paper examines how the activities of enterprises have changed during the coronavirus pandemic, namely the digitalization of processes. Since the beginning of 2020, digitalization has become necessary for many companies in order to continue their activities and receive maximum profit at the same time.
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Trachuk, A. V., and N. V. Linder. "Technologies of the distributed generation: empirical evaluations of the innovations acceptance." Strategic decisions and risk management, no. 1 (May 25, 2018): 32–48. http://dx.doi.org/10.17747/2078-8886-2018-1-32-48.

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The assessment of problems and prospects of application of technologies of the distributed generation is presented by the industrial companies. The concept of the distributed generation and structure of technologies included in it is considered, sources of key competitive advantages of use of technologies of the distributed generation are revealed. For the analysis of the most significant factors of perception of technologies of the distributed generationtheindustrialcompanieshaveconductedthedeepsemi-structuredinterviewstorepresentativesof 8 large industrial companies, questioning of represent
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Rinaldi, Muhammad, Novita Weningtyas Respati, and Fatimah Fatimah. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS." SIMAK 18, no. 02 (2020): 149–71. http://dx.doi.org/10.35129/simak.v18i02.118.

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This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corpor
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Pavlov, P., E. Zashchitina, and A. Karagodin. "New formats of doing business under the influence of digitalization." Mezhdunarodnaja jekonomika (The World Economics), no. 10 (October 1, 2020): 10–23. http://dx.doi.org/10.33920/vne-04-2010-02.

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The article discusses new formats for doing business by companies that appear in connection with digitalization in all economic spheres of activity. The presented results of the study allow, on the basis of considering the impact of digitalization on the global economy, to analyze the change in business models of companies by industry (most attention is paid to the banking sector, trade, energy sector, the automotive sector) and to compare the volumes of revenue and profi ts of companies that actively use the advantages in their activities. digitalization of business, and companies that are la
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Hamid, Ernawati, Zakky Fathoni, and Mirawati Yanita. "Palm oil sustainability partnership: implementation and connection with farmers income." E3S Web of Conferences 52 (2018): 00016. http://dx.doi.org/10.1051/e3sconf/20185200016.

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Partnership is a business strategy that performed by two or more parties in a certain period to obtain the benefits together with the principle of mutual need and mutual rearing. The study aims to observe and assess the implementation of the oil palm agribusiness partnerships and analyze the level of farmers’ income. This research used a survey method. Descriptive analysis is used in data analysis, to provide an overview of the implementation of partnerships applied by oil palm plantation companies in Jambi Province. The results showed that agribusiness partnerships that implemented by the pal
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Anggriani, Yeni, Helmi Yazid, and Muhamad Taqi. "Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee." AFRE (Accounting and Financial Review) 3, no. 2 (2021): 159–64. http://dx.doi.org/10.26905/afr.v3i2.4708.

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This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia Stock Exchange. The method of research analysis used in this research is descriptive method. Population in this research is financial companies listed in Indonesia Stock Exchange with sample of 25 companies by using purposive sampling method in period 2016-2018. The data used is secondary data collected by documentation technique. In analyzing
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Na, Zhang, and Sang Whi Lee. "Political Connection, M&A and Enterprise Performance: Evidence from China Listed Companies." International Area Studies Review 20, no. 4 (2016): 147–61. http://dx.doi.org/10.21212/iasr.20.4.8.

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COLLINS, H. "NOTES: Employment Rights in Connection with Transfers of Parts of Groups of Companies." Industrial Law Journal 25, no. 1 (1996): 55–59. http://dx.doi.org/10.1093/ilj/25.1.55.

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Lahiri, Debtanu. "Incidence of Activist Actions on Politically Connected Companies: Examining a ‘Cost’ of Connection." Academy of Management Proceedings 2021, no. 1 (2021): 13299. http://dx.doi.org/10.5465/ambpp.2021.13299abstract.

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Tong, Haoxiang, and Huili Xiao. "Political Connection Impairs Enterprise Innovation: An Empirical Study Based on Chinese Private Listed Enterprises." International Journal of Economics and Finance 11, no. 7 (2019): 1. http://dx.doi.org/10.5539/ijef.v11n7p1.

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Based on various data of the private listed companies in China, this paper stuides the impact of political connections on corporate innovation capabilities. Political connection can improve corporate value, bring financing convenience, tax benefits as well as government subsidy to affiliated enterprises. On the other hand, political connection helps affiliated enterprises enter the monopoly industries, which weakens their willingness to engage in innovative activities. The empirical studies reveal that political connection has a negative innovation effect, due to it raises the entry level of e
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Yu, Hui-Fun, Tsui-Jung Lin, Hai-Yen Chang, and Yu-Huai Wang. "The Impact of Political Connection and Information Asymmetry on Investment Efficiency: Evidence from China." Sustainability 12, no. 14 (2020): 5607. http://dx.doi.org/10.3390/su12145607.

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This study investigates the impact of political connection and information asymmetry on the investment efficiency of firms in China. This paper employs a panel data regression analysis on a dataset comprising 4307 observations for listed companies from 2008 to 2015. The results indicate that if taken alone, neither political connection nor information asymmetry affects firms’ investment efficiency. However, the interactive effect of both political connection and information asymmetry significantly reduces firms’ investment efficiency. The results of this study help investors understand the for
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Tat, Robertus Nakacama Erik, and Dewi Murdiawati. "Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan." Jurnal Ilmiah Akuntansi 5, no. 1 (2020): 177. http://dx.doi.org/10.23887/jia.v5i1.24543.

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The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression a
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Veenendaal, Augustus J. "The Kansas City Southern Railway and the Dutch Connection." Business History Review 61, no. 2 (1987): 291–316. http://dx.doi.org/10.2307/3115812.

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While the fact of Dutch capitalist involvement in building and operating the American railroad network in the nineteenth century is relatively well known, the ways in which the Amsterdam capital market was tapped by American railroad companies or their representatives have remained relatively obscure. In this article, Dr. Veenendaal, using hitherto unknown archival material, explains how the promoter of the Kansas City, Pittsburg & Gulf Railroad (now the Kansas City Southern), Arthur E. Stilwell, set out to procure the millions he needed to realize his dream, a direct railroad from the Mid
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Putra, Zaga Kresna Pratama, and Novrys Suhardianto. "The Influence of Political Connection on Tax Avoidance." Jurnal Akuntansi dan Keuangan 22, no. 2 (2020): 82–90. http://dx.doi.org/10.9744/jak.22.2.82-90.

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The upper echelon theory and rent-seeking theory propose conflicting arguments related to the relationship between a firm’s political connection and tax avoidance. This research aims to examine the relationship between a firm’s political connection and tax avoidance. The 1,079 samples used in this research are public companies with positive income in the 2014-2018 period. By using regression analysis, this research finds that political connection has a negative relationship with tax avoidance, implying that political connection increases tax payment. This research contributes to providing supp
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Naslednikova, Margarita, and Alexandr Zamalov. "On the issue of assessing the adequacy of the reserves of insurance companies with various methods for determining the loss of business." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 46–53. http://dx.doi.org/10.33920/med-17-2007-05.

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The article discusses methods for calculating the loss ratio of insurance companies, including compulsory medical insurance, which is the basis for building a health system; su’ciency of formed reserves, which are created in connection with the possibility of losses. Variants of interpretation of calculated indicators into a qualitative characteristic of the insurance company. A comparative analysis of the calculation of indicators of loss-making of insurance companies and the adequacy of the formation of reserves of insurance companies according to Russian accounting standards and in accordan
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Kriyantono, Rachmat, and Halimatus Sa’diyah. "Kearifan Lokal dan Strategi Komunikasi Public Relations di BUMN dan Perusahaan Swasta." Jurnal ILMU KOMUNIKASI 15, no. 2 (2018): 171. http://dx.doi.org/10.24002/jik.v15i2.1480.

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This study describes the connection between communication strategies of state-owned enterprises (BUMN) and private companies in Indonesia with its local culture. Contructivism was applied to explore qualitative data, involving the practitioners from BUMN and private companies. The research finds two propositions, i.e. the more local wisdoms are understood, the easier to create communication strategy of public relations that builds good relations with the public; communication strategy based on local wisdoms is used by both BUMN and private companies. The research contributes to enrich public r
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Setyastrini, Ni Luh Putri, Imam Subekti, and Arum Prastiwi. "Corporate governance and political connection towards the tax aggressiveness of manufacturing companies in Indonesia." International research journal of management, IT and social sciences 8, no. 1 (2021): 102–9. http://dx.doi.org/10.21744/irjmis.v8n1.1118.

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Tax aggressiveness is one of the weaknesses of tax collection with the mechanism of the self-assessment system. Tax aggressiveness is an effort by a company to reduce tax fees through tax planning in which from the legal point of view is deemed as a gray area. This research aims to examine and analyze the impact of company governance as well as a political connection towards tax aggressiveness. This research was conducted on the manufacturing sector in Indonesia Stock Exchange in 2016-2018. The research samples were 80 companies with 240 observations. The data of this research was analyzed by
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Mustaqiim, Roshid Andru, and Nurhidayati Nurhidayati. "The Effect Of Tax Examination Effectiveness On Tax Avoidance With Political Connection Moderation." Riset 2, no. 2 (2020): 307–25. http://dx.doi.org/10.35212/riset.v2i2.64.

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The self-assessment system in which the taxpayer performs the calculation, payment, and tax reporting by the taxpayer itself risks tax avoidance practices. To minimize this risk, the Directorate General of Taxation carries out law enforcement in the framework of supervision through tax audit activities. This study aims to analyze the effect of the effectiveness of the inspection on tax avoidance practices by using a moderated political connection because it is suspected that companies with a political link tend to be more aggressive in terms of tax planning. This study uses panel data of compa
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Anggita, Mala Ayu, Trisandi Eka Putri, and Asep Kurniawan. "THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE." ACCRUALS (Accounting Research Journal of Sutaatmadja) 3, no. 2 (2019): 212–25. http://dx.doi.org/10.35310/accruals.v3i2.116.

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The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management
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