Academic literature on the topic 'Owner's equity'

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Journal articles on the topic "Owner's equity"

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Mackevičius, Jonas, Ona Molienė, and Dalia Poškaitė. "Methodology of Complex Analysis of Return on Equity." Business: Theory and Practice 8, no. (2) (2007): 73–81. https://doi.org/10.3846/btp.2007.12.

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Owner's equity is the most important indicator of the financial data of an enterprise. Owner's equity shows financial situation of the company, possibility to compete with other market competitors, to make investment into the company, etc. For the mentioned reasons analysis of financial structure and other indicators such as return on equity, dynamics of owner's equity, analysis of factors which have influence on it, is very important. Analytical literature does not provide decent methodology of analysis of return on equity. Therefore it is very important to introduce complex methodology of an
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Al-abedallat, Abedalfattah Zuhair. "Factors Affecting the Profitability of Banks: A Field Study of Banks Operating in Jordan." European Scientific Journal, ESJ 13, no. 22 (2017): 141. http://dx.doi.org/10.19044/esj.2017.v13n22p141.

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Profitability is one of the most important objectives of the banks. It is an evidence of the efficiency of its management and its ability to attract money and investments. The study aimed at investigating the impact of a combination of factors (Assets, Direct credit Facilities, Deposits, Owner's equity, Branches, and Automated Teller Machines (ATMs) on the profitability of banks in Jordan as measured by “Return on Assets” and “Return on Owners' equity.” The study used the Eviews program to answer questions about the study and test the hypotheses. The tool for the study was the data variables o
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Lee, Dongjin. "Business Owner’s Divorce and Equitable Division: Including a Review on the Divisibility of Non-marital Asset." Korean Society Of Family Law 37, no. 2 (2023): 1–34. http://dx.doi.org/10.31998/ksfl.2023.37.2.1.

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The equitable division of property in the events of divorces of business owners has attracted much attention from the public as it has potential to affect corporate governance. In particular, if a succession of business ownership is involved and the business owner's share in the corporation was acquired by gift or inheritance, the issue whether the share remains non-marital asset and therefore not subject to equitable division procedure arises. In principle, no reason exists for the issue of the divisibility of non-marital asset to be resolved differently in the case of business owner's divorc
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Ponomareva, S. V., and I. V. Zheleznova. "Intrafirm planning and mathematical modeling of owner's equity in industrial enterprises." Journal of Physics: Conference Series 1015 (May 2018): 032106. http://dx.doi.org/10.1088/1742-6596/1015/3/032106.

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Süveges, Gábor, Sándor Bozsik, and Judit Szemán. "Capital adequacy and maturity matching status of Hungarian district heating companies." Acta Academiae Beregsasiensis. Economics, no. 2 (December 22, 2022): 154–62. http://dx.doi.org/10.58423/2786-6742/2022-2-154-162.

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In Hungary, district heating services cover 650,000 households (more than 2 million residential consumers) and a large number of public and industrial consumers. The capital adequacy and maturity matching status of Hungarian district heating companies is important because it has an impact on their ability to cope with economic crises. The financial situation of a company or a group of companies in an industry is analyzed by means of ratios of the financing structure. This paper examines the capital adequacy and maturity matching of district heating companies in Hungary using disaggregated annu
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El-Badawi, Mohamed H., and Sultan M. Al-Sultan. "Net Working Capital versus Net Owner's Equity Approaches to Computing Zakatable Amount." American Journal of Islam and Society 9, no. 1 (1992): 69–85. http://dx.doi.org/10.35632/ajis.v9i1.2593.

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IntroductionZakah is a form of tax and alms mandated by Islam? The concepts underlyingzakah are that the rich are responsible for the poor and the poor havethe right to receive zakah. This does not imply that Islam is anticapitalist;in fact, Islam motivates the rich to invest funds so they will not be diminshedby paying zakah. Islam opposes idle savings, as it encourages the investmentof funds for increased production, employment, and assistance to the poor.~Zakah is ordained by the Qur'an, but its technical details are interpreted bythe rules and jurisprudence of Islam.All economic entities m
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Adeyemo, K. Aderemi, Igbokoyi Adesanya, and Liad Olagoke Salami. "The Role of Strategic Financial Management on Organizational Effectiveness." Journal of Development Administration Volume 6, No 1 June 2015 (2015): 167–77. https://doi.org/10.5281/zenodo.10897654.

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AbstractThis paper attempts a comprehensive assessment of the role strategic financial managements on organizational effectiveness; it examines the implication and determinant of capital structure on the risk of corporate effectiveness in Nigeria. Findings show that debt rather than owner's equity dominate capital structure. This paper concludes that there is a need for organization to measure employee performance through a balance score card.
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McConaughy, Daniel L., and Vincent Covrig. "Owner's Lack of Diversification and the Cost of Equity Capital for a Closely Held Firm." Business Valuation Review 26, no. 4 (2007): 115–20. http://dx.doi.org/10.5791/0882-2875-26.4.115.

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-, Made Irma Lestari. "How Does Management Equity Work in Indonesian MSME’s? (A MSME’s Level Approach)." AKUNTANSI DEWANTARA 6, no. 3 (2022): 79–87. http://dx.doi.org/10.30738/ad.v6i3.13214.

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This exploratory study with a qualitative approach aims to provide an overview about the condition of micro, small, and medium enterprises (MSMEs) in Indonesia regarding the concept of equity management based on the economic entity assumption. Whereas equity (owner's capital and operating profit) is the acquisition of funds of the business that must be separated from the private entity that owns the funds. Research data are primary data obtained by in-depth interviews and direct observation. Guided by the latest regulation, PP Nomor 7 Tahun 2021 concerning the Ease, Protection, and Empowerment
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Watson, John. "Comparing the Performance of Male-and Female-Controlled Businesses: Relating Outputs to Inputs." Entrepreneurship Theory and Practice 26, no. 3 (2002): 91–100. http://dx.doi.org/10.1177/104225870202600306.

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Previous research has found that female-owned businesses generally underperform male-owned businesses on a variety of measures such as sales and profit. Further, this underperformance appears to persist even after controlling for demographic differences. However, previous studies have tended to limit their assessment of performance to output measures (sales or profit, for example) without relating these output measures to appropriate inputs (such as total assets or owner's equity). This would appear to be a significant oversight. After controlling for industry, age of business, and the number
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Dissertations / Theses on the topic "Owner's equity"

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Råsbrant, Jonas, and Martin Holmén. "Owner-Managers’ Equity Portfolio Choice." KTH, Industriell dynamik (Stängd 20130101), 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-122243.

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Some studies have shown that managers concentrate large fractions of their wealth in the equity of their own firm. In this paper we use a unique dataset and investigate how Swedish owner-managers invest remaining wealth conditional on a major investment in their own firm. We find no[JR1] evidence that owner-managers seek diversification benefits when they invest remaining wealth. Instead some owner-managers invest remaining wealth in the industry where they already have a substantial capital investment. We conclude that some owner-managers seek to exploit their industry-specific superior infor
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Amstrup-Jensen, Peter. "Kapitalfonde som værdiskabende virksomhedsejere = Private Equity Funds as Value Creating Company Owners /." Aarhus : Institut for Økonomi, Aarhus Universitet, 2008. http://mit.econ.au.dk/Library/Specialer/2008/20020489.pdf.

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Chaloupka, Jaromír. "Analýza vlastního kapitálu v akciových společnostech." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4943.

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This thesis focuses on theoretical views of owners' equity according to US GAAP, IAS/IFRS and the accounting standards and laws of the Czech Republic. Its main part deals with assets, changes in owners' equity, income, capital structure and some of the indicators of financial analysis. The practical part of the thesis focuses on owners' equity analysis in three corporations in the accounting period 2004--2006.
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Hunsicker, Adam M. "Small Business Owners' Consumer Brand Engagement Strategies in Social Media." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7391.

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Since 2004, the economic relevance of small to medium-sized enterprises (SMEs) in the United States has steadily declined while large-scale enterprises' contributions have increased. Large-scale enterprises have maximized opportunities to engage consumers through social media and have created competitive advantages compared to SMEs. The purpose of this multiple case study was to explore the social media consumer brand engagement strategies leaders of SMEs used to positively affect their brands' equity. Relationship marketing and customer relationship management provided the conceptual framewor
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Råsbrant, Jonas. "Essays on Share Repurchases and Equity Ownership." Doctoral thesis, KTH, Entreprenörskap och Innovation, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-122236.

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This thesis comprises five empirical essays using Swedish data. Three of the essays examine open market share repurchases, one essay investigates changes in investors’ shareholdings surrounding equity rights offerings (ROs), and the last essay investigates owner-managers’ equity portfolio choices. The first essay examines stock performance around initiation announcements of open market share repurchase programs, the price impact of repurchase trading and the long-run stock performance following the initiation announcements. The study uses a unique data set of initiation announcements and actua
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Alexander, Phyllis. "Owner-occupied housing taxation : an equity evaluation of the UK and US tax systems." Thesis, Bournemouth University, 2012. http://eprints.bournemouth.ac.uk/20682/.

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This research identifies and quantifies horizontal and vertical inequities resulting from selected owner-occupied housing tax policies though micro-simulation. The simulations are spread sheet constructions underpinned by the respective UK and US tax systems. Within each country-specific simulation case families are established varying with regard to income levels and investment choices. The specific tax policies analysed are the acquisition taxes, property taxes, elements specific to housing affecting income taxes (i.e. mortgage interest relief) and capital gains taxes. In addition to the spe
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Sullivan, Erin Alene. "Channels and sources used to gather equine-related information by college-age horse owners and enthusiasts." [College Station, Tex. : Texas A&M University, 2008. http://hdl.handle.net/1969.1/ETD-TAMU-3096.

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Scantlebury, Claire Elizabeth. "The epidemiology of equine recurrent colic and horse-owners' lay beliefs and practices regarding colic management and prevention." Thesis, University of Liverpool, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.569144.

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Reasons for performing study: Colic occurs frequently within the equine population and is a high priority health concern of horse-owners. Recurrent colic is anecdotally common however; no previous studies have investigated the epidemiology of recurrent colic in UK leisure horses. Many potentially alterable risk factors have been identified that may reduce the incidence of colic. In depth research into the role that horse-owners perceptions and practices may have upon adoption of colic management and prevention strategies is lacking. Objectives: To investigate the incidence of and risk factors
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Fenner, Katharine (Kate) Helen. "The Equine Behavior Assessment and Research Questionnaire (E-BARQ): How the domestic equine triad can advance ethical equitation." Thesis, University of Sydney, 2021. https://hdl.handle.net/2123/24338.

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This thesis consists of eight chapters describing the development and validation of the Equine Behavior Assessment and Research Questionnaire (E-BARQ). The E-BARQ, a novel citizen science project, has the potential to change the way we understand horse behaviour by investigating the domestic equine triad of training, management and behaviour and linking its various interactions to outcomes and interventions. The way that horses are trained, handled, and managed influences their behaviour that, in turn, impacts both rider safety and horse welfare. While the fields of equine science and equitati
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Hellström, Victoria, and Roger Sjögren. "Segelbåt, fjällstuga, husvagn och lyxbil... Är dessa att anse som onyttig egendom för fåmansbolaget?" Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1461.

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<p>Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer livin
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Books on the topic "Owner's equity"

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O'Mahony, Lorna Fox. Home equity and ageing owners: Between risk and regulation. Hart Pub., 2012.

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Entrepreneurial Business Consultants of Canada., ed. The Ontario Business owners guide on how to meet the challenge of pay equity. Productive Publications, 1989.

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Kellon, Eleanor M. Equine drugs and vaccines: A guide for owners and trainers. Breakthrough Publications, 1995.

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Holmans, A. E. Estimates of housing equity withdrawal by owner-occupiers in the United Kingdom, 1970 to 1990. Department of the Environment, 1991.

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Committee, New Zealand Property Law and Equity Reform. Prescriptive title for a co-owner in possession: Report of the Property Law and Equity Reform Committe. The Committee, 1986.

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University of Sydney. Post-Graduate Foundation in Veterinary Science., ed. Equine research seminar 98: For breeders, owners, trainers and veterinarians, 29-30 August 1998, venue: Scone. Post Graduate Foundation in Veterinary Science, University of Sydney, 1998.

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Leather, Philip. Making use of home equity in old age: Report of a research project on the housing needs of elderly owner-occupiers. Building Societies Association, 1988.

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Holmans, A. E. Flows of funds associated with house purchase for owner-occupation in the United Kingdom, 1977-1984 and equity withdrawal from house purchase finance. Depts. of the Environment and Transport, 1986.

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Lanskov, P., M. Murashov, and D. Lanskov. Digital financial assets, their origin, development and prospects in the Russian financial market. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1859925.

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The article discusses the economic, legal and technological foundations of the emergence of digital financial assets (CFAs) in the Russian financial market. The interrelation of the CFA and blockchain technology, which is a special case of the implementation of distributed ledger technology, is analyzed. From these positions, a vision of the role and place of cryptocurrencies in the future global economy is proposed. It is emphasized that the spread of cryptocurrencies has largely contributed to the popularization of the underlying blockchain technology, the declared advantages of this technol
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Foundation for Enterprise Development Staff. The Owner's Toolbox on Equity Incentives. Foundation for Enterprise Development, 1998.

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Book chapters on the topic "Owner's equity"

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Hindmarch, Arthur, and Mary Simpson. "Owners’ Equity, Debt and Working Capital." In Financial Accounting: An Introduction. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_10.

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Jeannet, Jean-Pierre. "IPO Governance Case." In Management for Professionals. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-48606-8_17.

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AbstractOrthotec was a successful medtech company that had passed from the original founders to a new generation of owner-managers. In order to buy out the founders, the new owners were looking for a way to raise new capital for expansion as well. From among several options to select, the new owner-managers chose the private equity route. Conflicts soon arose with the new private equity investors joining the board resulting in a conflict that could not be resolved. Eventually, Orthotec was sold to a larger international company who closed the operation, thus leaving the initial aspirations of
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Davis, Amy E., Kyle C. Longest, Phillip H. Kim, and Howard E. Aldrich. "Owner Contributions and Equity." In New Firm Creation in the United States. Springer New York, 2009. http://dx.doi.org/10.1007/978-0-387-09523-3_5.

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Schwarz, Norbert E. "The Balance Sheet: Liabilities and Owners’ Equity." In Family Business by the Numbers. Palgrave Macmillan US, 2011. http://dx.doi.org/10.1007/978-1-137-51262-8_5.

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Kim, Kyeonghee. "Private Equity Owners’ Involvement in the Life Insurance Industry." In The Palgrave Encyclopedia of Private Equity. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-38738-9_72-1.

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Kim, Kyeonghee. "Private Equity Owners’ Involvement in the Life Insurance Industry." In The Palgrave Encyclopedia of Private Equity. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-81653-6_72.

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Drees, Friedel. "Equity Ownership, Agency Problems and Shareholder Wealth: Understanding the Unique Role of Corporate Block Owners." In Motives for and Consequences of Minority Equity Purchases. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8886-7_3.

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Zhang, Zhiwei, Shuihai Dou, and Heting Qiu. "The Influence of Foreign Equity Participation on Commercial Bank’s Operating Performance Under the Condition of Owner Absence." In LISS 2013. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-40660-7_157.

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Watt, Gary. "8. Constructive trusts and informal trusts of land." In Trusts & Equity. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198804697.003.0008.

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Constructive trusts differ from express trusts in many ways. Whereas an express trust gives effect to an owner's intention to transfer a beneficial interest in his property, a constructive trust may be imposed directly contrary to the owner's intentions. Another distinction between an express trust and a constructive trust is that the former is unenforceable unless it is evidenced in writing, whereas the latter is created and operates without formality. However, express and constructive trusts, by their very nature as trusts, have a number of similar features, the most fundamental being the pr
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Nair, Aruna, and Irit Samet. "What Can ‘Equity’s Darling’ Tell Us about Equity?" In Philosophical Foundations of the Law of Equity. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198817659.003.0014.

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This chapter looks at the unique character of equity’s contribution to property law, demonstrating how the central concept of conscience shapes both the content and structure of equitable rights to assets. It examines conflicts between an owner of assets, a purported purchaser of those assets under an unauthorized transfer, and the community that has a stake in the outcome of the dispute. At common law, even an innocent and cautious purchaser cannot defeat a legal owner’s title—with a few limited well-defined policy-driven exceptions—whereas equity allows a purchaser with a clean conscience to
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Conference papers on the topic "Owner's equity"

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Chirilov, Nelea. "Analysis of equity turnover and its impact on the decision-making process." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.36.

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The paper addresses the need of owner’s equity turnover indicators analysis and their impact on economic decisions substantiation. There are characterized and analyzed owner’s equity turnover indicators applied in literature. Here was recommended to calculate the duration of rotation of owner’s equity based on particular turnover of owner’s equity in analyzed period and were highlighted cases of application of this approach in decision-making.
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Hope, M. "The "Guided Owners' Process": A New Approach to Equity Determinations." In European Petroleum Conference. Society of Petroleum Engineers, 1990. http://dx.doi.org/10.2118/20935-ms.

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Sontaite-Petkeviciene, Migle. "Customer-based brand equity creation for online grocery stores." In Research for Rural Development 2020. Latvia University of Life Sciences and Technologies, 2020. http://dx.doi.org/10.22616/rrd.26.2020.029.

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Given the growing worldwide tendencies of online shopping and increasing popularity of online grocery shopping, building customer-based brand equity for online grocery stores is gaining its popularity among business owners and marketers. Building good customer-based brand equity is considered to be one of the crucial goals for online businesses that leads to successful competition and good customer experience. The aim of this research is to determine customer-based brand equity dimensions for online grocery stores. To reach the aim, this paper adopts analysis and synthesis of scientific and pr
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Marini, Vladimiro, Massimo Caratelli, and Ilaria Barbaraci. "The role of equity stakes and industry expertise in mitigating the risk of financial distress. Are private equity sponsors really better than other types of owners?" In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19a10.

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Lindskog, Staffan, and Rolf Sjo¨blom. "Division of Nuclear Liabilities Between Different License Holders and Owners." In ASME 2011 14th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2011. http://dx.doi.org/10.1115/icem2011-59214.

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Sweden was one of the first six countries to build and operate a nuclear power reactor. Thus, there exists a corresponding legacy in terms of liabilities for decommissioning and waste management of the historic facilities. Compliance with the Polluter Pays Principle (PPP) and its corollary on equity between generations implies that plans for decommissioning must be made and funds set aside for its execution. The need for precision in the cost estimates often governs the timing of the technical planning. Cost estimates are treacherous since cost raisers may be identified and evaluated only afte
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Goncharova, M. V., A. I. Goncharov, and A. Orlova. "Legal Regulation of Digital Financial Assets (Requirements) for Transfer of Securities." In International Conference on Finance, Economics, Management and IT Business (FEMIB 2024). Crossref, 2025. https://doi.org/10.63550/iceip.2025.64.46.001.

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In modern Russia, digital investment technologies are actively developing and legitimized at the level of law enforcement, including for such an economic entity as a non-public joint-stock company. For example, Federal Law No. 259-FZ dated 07/31/2020 "On Digital Financial Assets" establishes several types of digital rights; one of them is the requirement to transfer equity securities. The owner of the specified type of digital financial assets has the right to demand the transfer to him of securities that were previously provided for in the Decision on the issue of these digital financial asse
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ZAMANI, PEGAH, and CATHERINE MERCIER-BAGGETT. "Catalyzing Health Equity through Design: A Place- Based Approach to Community Revitalization." In 2021 AIA/ACSA Intersections Research Conference. ACSA Press, 2021. http://dx.doi.org/10.35483/acsa.aia.inter.21.22.

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To advance public health, equity and sustainability in a marginalized community, what role can the partnership among academia, local government and practice play? In what ways can we integrate an impactful community engagement into the design curriculum? Such notion of engaged scholarship is inquired in the latest collaborative project of our research lab on Design for Health: Advancing Built Environment Performance through Equitable, Ecological and Sustainable Developments. In partnership with the City of Sandy Springs, GA, a team of undergraduate architecture students at Kennesaw State Unive
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Amaria, Anosh P., Ryan Nguyen, Joshua A. Davison, Souma Chowdhury, and John F. Hall. "Optimization Model for Owner-Based Microgrids Using LSTM Predicted Demand for Rural Development." In ASME 2019 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/detc2019-97964.

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Abstract Over the past several years, microgrids have been setup in remote villages in developing countries such as India, Kenya and China to boost the standards of living of the less privileged citizens, mostly by private companies. However, these systems succumb to increase in demand and maintenance issues over time. A method for scaling the capacity of solar powered microgrids is presented in this paper. The scaling is based on both the needs of the owner and those of the consumers. Data acquired from rural villages characterizes the electrical use with respect to time. Further, it employee
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Alsuwailem, Majed Ayed, and Malik Selemankhel. "How Do Bankruptcies in the Shale Sector Induce Operators to Focus on Value Creation?" In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/207910-ms.

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Abstract Between January 2015 and early 2021, about 76 of the approximately 2,160 small-to-medium independent companies in the tight oil sector filed for Chapter 11 protection. These filings mostly occurred in 2016 and 2019. These companies were negatively impacted by the low oil prices in these years owing to their lack of financial discipline and poor financial risk assessments. As a result, they declared bankruptcy. News outlets tend to amplify bankruptcy filing announcements in the oil and gas sector. Nevertheless, our analysis shows that these bankruptcy declarations do not imply that the
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Tawney, Rattan, John Ehman, and Mona Brown. "Selection of Cycle Configurations for Combined Cycle Cogeneration Power Plants." In ASME Turbo Expo 2000: Power for Land, Sea, and Air. American Society of Mechanical Engineers, 2000. http://dx.doi.org/10.1115/2000-gt-0301.

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Power industry growth and deregulation are causing fundamental changes in the economics of power production and distribution. In order to remain competitive, power producers now seek to improve plant economics through cogeneration, the simultaneous generation of power and production of steam for process use. The majority of manufacturing processes are of a continuous type that require high flexibility for power and steam systems (i.e., require various flows and conditions of steam at various power production levels). This paper focuses on several ranges of process steam flows and conditions in
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Reports on the topic "Owner's equity"

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Howland, Steven, Nathan McNeil, Joseph Broach, Kenneth Rankins, John MacArthur, and Jennifer Dill. Breaking Barriers to Bike Share: Insights on Equity from a Survey of Bike Share System Owners and Operators. Portland State University, 2017. http://dx.doi.org/10.15760/trec.173.

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Tirapat, Sunti. Risk-based deposit insurance : an application to Thailand. Chulalongkorn University, 2000. https://doi.org/10.58837/chula.res.2000.19.

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This paper investigates the application of option pricing to calculate the premium of deposit insurance in Thailand during 1992-1996 period. In addition to applying the traditional Black-Scholes model, the barrier model of Boyle and Lee (1994) is examined. The barrier model takes the management (owners) action into account: the management (owners) may have strong incentive to increase the volatility of the bank’s assets since this action in crease the value of their equity. As suggested by the stylized evidence, most financial institutions in Thailand were owned by “family” and there was inade
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Powers, Jennifer, and Barbara Magnoni. Pure Perseverance: A Study of Women's Small Businesses in Colombia: Understanding Success Factors of Women's and Men's Small Businesses in Bucaramanga, Colombia. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0009125.

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Supporting women's businesses has become a topic of growing interest to governments and mainstream development institutions in recent years. Declarations to address women's unequal access to economic opportunity at the G-20 Summit, the development of UN Women, and the Goldman Sachs 10,000 Women Initiative reflect that mainstream institutions are adopting a role in improving women's economic opportunities throughout the developed and developing world. This study aims to inform thinking around these initiatives, using a detailed case study in Colombia as a basis. We begin by posing the question,
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance
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Promoting Growth with Equity: The Inter-American Development Bank and Microenterprise. Inter-American Development Bank, 1998. http://dx.doi.org/10.18235/0010418.

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Today over 80 percent of the businesses in Latin America and the Caribbean have 10 employees or less and, depending on the country, they provide between 30 and 80 percent of employment. Yet, in spite of this new empowering view of microenterprises--as a means for the poor to earn their livelihood, often accompanied by charity, to microenterprise as business--it is undeniable that most microenterprise owners and their employees are people with low incomes living in difficult social and economic conditions. This report discusses the main issues on the microenterprise sector in Latin America and
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Facilitating Entrepreneurship Growth by Lifting Barriers: A White Book on Women-Owned Small and Medium-Sized Enterprises in Viet Nam. Asian Development Bank, 2023. http://dx.doi.org/10.22617/spr230590-2.

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Analyzing why only one-in-five of Viet Nam’s small businesses are women-owned, this publication outlines the major legal, financial, and societal hurdles they face and explores ways to raise awareness and better support women entrepreneurs in the fast-growing economy. The publication explains the challenges women business owners face in getting access to the credit they need and assesses ways to better direct finance and training. It shows how creating an enabling environment, developing gender disaggregated databases, and targeting support to women-owned businesses can promote gender equality
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