Relevant bibliographies by topics / Structure of owner's equity

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Structure of owner's equity'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Structure of 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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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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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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Bishop, Kate, Igor Filatotchev, and Tomasz Mickiewicz. "Endogenous Ownership Structure." Acta Oeconomica 52, no. 4 (2002): 443–71. http://dx.doi.org/10.1556/aoecon.52.2002.4.3.

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Using a data set for the 162 largest Hungarian firms during the period of 1994-1999, this paper explores the determinants of equity shares held by both foreign investors and Hungarian corporations. Evidence is found for a post-privatisation evolution towards more homogeneous equity structures, where dominant categories of Hungarian and foreign owners aim at achieving controlling stakes. In addition, focusing on firm-level characteristics we find that exporting firms attract foreign owners who acquire controlling equity stakes. Similarly, firm-size measurements are positively associated with th
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Phan, Mai Hong, and Lan Archer. "Corruption and SME financing structure: the case of Vietnamese manufacturing." Journal of Economics and Development 22, no. 2 (2020): 265–79. http://dx.doi.org/10.1108/jed-12-2019-0074.

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PurposeCorruption has been evidenced as one of the major factors that drive a firm's dynamics and growth. This study examines the relationship between corruption and financing structure decisions of small and medium-sized enterprises (SMEs) in Vietnam.Design/methodology/approachThe authors use a longitudinal data set from the Vietnam's SME Survey in the period 2007–2013 and adopt the two-stage least squares method to deal with endogeneity.FindingsAfter controlling for endogeneity and firm heterogeneity, the authors find that, overall, corruption does significantly affect the decisions of finan
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Kong, Lingkai, Yunxin Chang, and Kenichiro Soyano. "Be Wary of Rich Manipulators: Differences in the Performance of Different Corporate Structures in the Face of Hostile Takeovers." Journal of Business and Management Studies 4, no. 4 (2022): 54–60. http://dx.doi.org/10.32996/jbms.2022.4.4.4.

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In light of the pressing concerns surrounding mergers and acquisitions (M&A) in recent times, the question “What sort of ownership structure is more likely to be bought in bad faith (hostile takeover)?” is addressed in this study. The disparities in company structures and the prospect of hostile takeovers are the primary topics discussed in this article. The research applies a regression model to the analysis of a substantial number of domestic M&A cases and overseas M&A cases involving Chinese firms that have occurred within the past several years. It has been discovered that busi
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Borgersen, Trond-Arne. "Equity induced up-trading and the housing market structure." International Journal of Housing Markets and Analysis 7, no. 2 (2014): 204–17. http://dx.doi.org/10.1108/ijhma-06-2012-0024.

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Purpose – The purpose of this paper is to highlight the importance of home equity and the interplay between market segments for housing market developments. The intention is to show that it is not only the aggregate equity gain but also the distribution of equity gains between segments that matter for how shocks to income impact house prices. Design/methodology/approach – The paper sets out a linear housing market model with three segments. Households trade up a housing ladder and link the three segments for owner-occupied housing. The up-trading is equity-induced. An expression for the house
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Phan, Thi Thu Hien, Ngoc Trang Nguyen, Hoang Tung Nguyen, Thi Hai An Pham, and Nguyen Khanh Uyen Huynh. "Impact of equity structure on risk of financial distress in Vietnam." Accounting 10, no. 3 (2024): 139–54. http://dx.doi.org/10.5267/j.ac.2024.3.001.

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This study aims to evaluate the impact of transparency of budget structure on risk of getting into financial distress in Vietnam. The article uses data regarding equity proportion from the financial reports of business entities on Hanoi Stock Exchange (HNX), divided into four main categories, namely large ownership, institutional ownership, managerial ownership, and state ownership ratio, to find the relation between the allocation of equity and the chance a company having financial failure. From the mentioned information, the research attempts to explain the relations, as well as suggestions
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Scofield, Barbara W., and Wilma Dye. "Introducing The Accounting Equation With M&Ms." American Journal of Business Education (AJBE) 2, no. 7 (2009): 127–38. http://dx.doi.org/10.19030/ajbe.v2i7.4592.

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On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners equity to the representation of M&Ms in order to focus on overall patterns of company structure and provides further illustration using real public U.S. companies assets, liabilities, and owners equity.
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Zunckel, Sharon, and Celani John Nyide. "Capital structure of small, medium and micro enterprises: major factors for a developing economy." Problems and Perspectives in Management 17, no. 2 (2019): 124–33. http://dx.doi.org/10.21511/ppm.17(2).2019.09.

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Managing capital structure is an imperative decision made by all firms. The manner in which financing is organized is a strategic financial decision and managers must settle on the amount of debt in relation to equity that it requires to maintain. Despite many empirical studies investigating the choice of capital structure for large corporates, minimal research has been conducted on capital structure decisions in small, medium, and micro enterprises (SMMEs). This study identifies major factors influencing the capital structure of SMMEs in a developing economy and enlightens owners/managers on
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Dissertations / Theses on the topic "Structure of owner's equity"

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Kirshon, Layne David. "Essays on the term structure of equity returns." Thesis, Massachusetts Institute of Technology, 2020. https://hdl.handle.net/1721.1/129001.

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Thesis: Ph. D., Massachusetts Institute of Technology, Department of Economics, September, 2020<br>Cataloged from student-submitted PDF of thesis.<br>Includes bibliographical references.<br>This dissertation contains three essays on the term structure of equity returns. In the first chapter I document substantial variation in the cross-section of the term premium of US stocks between 1996 and 2019. I introduce a model with multiple stocks and an SDF with two priced sources of risk - dividend volatility risk and discount rate risk - which generates an economy with both upward and downward slopi
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Al-Ajmi, Mesfer M. M. M. "Gulf equity markets : a comparison of the structure and performance." Thesis, University of Warwick, 1994. http://wrap.warwick.ac.uk/36103/.

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The present study extends the literature available on the equity markets of developing countries by describing the development, the structure and by investigating the performance of the Gulf Equity markets in Kuwait, Saudi Arabia, Bahrain and Oman. First, an attempt was made to evaluate these equity markets by briefly examining the financial systems, providing a historical background to their development and introducing their current structure. Second, the thesis examines the performance of these markets by; (a) conducting a survey interviews to find out the obstacles for growth and investment
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Kelobonye, Keone. "Evaluating spatial efficiency and equity in urban structure: An accessibility study." Thesis, Curtin University, 2020. http://hdl.handle.net/20.500.11937/81007.

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Cities are living organisms; they are born, they grow and eventually die. The spatial arrangement of land uses within a city and the quality of transport networks connecting them can be the difference between a struggling city and a thriving one. This thesis develops a robust and comprehensive framework for evaluating the spatial efficiency and spatial equity of urban structure. Measures for optimising the efficiency of travel and equitable service access within cities are proposed.
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Jaiteh, Sulayman <1991&gt. "An Analysis of The Term Structure Of Equity of European Stocks." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/20466.

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This paper looks at the equity term structure in Europe and its relevance in pricing European stocks using the duration concept. In explaining the cross-sectional variation in the duration premium in Europe, we made use of cash flow duration in understanding the value premium and to check if value and growth stocks have different durations. Empirically, we measure cash flow duration using balance sheet data and show that the different in return is not a manifestation of the value premium. Also relating the time series return to the factor model of Fama and French model which was not able to ex
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Lu, Yiou. "Essays on the equity pricing and capital structure of the financial intermediaries." Thesis, City University London, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685557.

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Kisgen, Darren J. "Credit ratings and capital structure /." Thesis, Connect to this title online; UW restricted, 2004. http://hdl.handle.net/1773/8825.

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Annaoui, Ilias. "Essais sur le choix de financement par Equity Lines." Electronic Thesis or Diss., Bordeaux, 2023. http://www.theses.fr/2023BORD0178.

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Un financement par Equity lines permet à une entreprise de mobiliser des fonds supplémentaires à tout moment durant une période convenue afin de renforcer ses capitaux propres. Peu de recherches se concentrent sur ce mécanisme de financement par Equity lines et aucune sur les déterminants de la structure du capital, des mécanismes internes liés à la gouvernance et du contenu informationnel des marchés boursiers. Cette thèse s'articule autour de trois segments de recherche inter-reliés. Elle explore l'utilisation des mécanismes d’Equity lines, afin de mieux appréhender les critères qui motivent
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Reineck, Juan-Pierre. "A private equity structure to facilitate the effective post-commencement financing of business rescue." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15191.

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Business rescue is a process through which a financially distressed company can be rehabilitated by providing for the temporary supervision of the company, the management of its affairs, business and property. Focused research indicates that one of the main reasons that business rescues in South Africa have failed is due to the lack of post-commencement rescue finance. This dissertation puts forward a researched and suggested financial structure solution that combines two comparatively new concepts in South African corporate law, being business rescue from the Companies Act 71 of 2008 and the
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Schmitt, Matthias [Verfasser], and Lars [Akademischer Betreuer] Hornuf. "Equity Crowdfunding: Local Bias, Capital Structure, and Venture Performance / Matthias Schmitt ; Betreuer: Lars Hornuf." Trier : Universität Trier, 2018. http://d-nb.info/1197704124/34.

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Schmitt, Matthias Verfasser], and Lars [Akademischer Betreuer] [Hornuf. "Equity Crowdfunding: Local Bias, Capital Structure, and Venture Performance / Matthias Schmitt ; Betreuer: Lars Hornuf." Trier : Universität Trier, 2018. http://d-nb.info/1197704124/34.

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Books on the topic "Structure of owner's equity"

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Per, Strömberg, and Harvard Business School, eds. Equity-debtholder conflicts and capital structure. Harvard Business School, 2010.

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Schwartz, Robert A. Equity markets: Structure, trading, and performance. Harper & Row, 1988.

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Schell, James M. Private equity funds: Business structure and operations. Law Journal Press, 1999.

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McFarlane, Ben. The structure of property law. Hart, 2008.

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Commission, Ontario Employment Equity, ed. Structure of the employment equity occupational groups under NOC. Data Development & Systems Analysis, Employment Equity Branch, Human Resources Development Canada, 1993.

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Axelson, Ulf. Why are buyouts levered: The financial structure of private equity funds. National Bureau of Economic Research, 2007.

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Hanke, Michael. Credit Risk, Capital Structure, and the Pricing of Equity Options. Springer Vienna, 2003. http://dx.doi.org/10.1007/978-3-7091-3717-8.

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Huang, Roger D. Major world equity markets: Current structure and prospects for change. New York University Salomon Center, Leonard N. Stern School of Business, 1991.

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Huang, Roger D. Major world equity markets: Current structure and prospects for change. Salomon Brothers Center for the Study of Financial Institutions, 1991.

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Becker, Kent G. The intraday interdependence structure between U.S. and Japanese equity markets. College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1990.

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Book chapters on the topic "Structure of owner's equity"

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Coleman, Les. "Structure of Equity Prices." In Applied Investment Theory. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-43976-1_6.

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Bennedsen, Morten, Kasper Meisner Nielsen, Søren Bo Nielsen, and Steen Thomsen. "Private Equity in Denmark: Capital Structure and Taxes." In Private Equity. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118267011.ch23.

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Bernile, Gennaro, Douglas Cumming, and Evgeny Lyandres. "The Structure of Venture Capital and Private Equity Fund Portfolios." In Private Equity. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118267011.ch6.

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Dayal Pandey, Krishna, and Tarak Nath Sahu. "Ownership structure." In Capital Structure, Equity Ownership and Corporate Performance. Routledge, 2023. http://dx.doi.org/10.4324/9781003397878-3.

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Iannotta, Professor Giuliano. "Equity Offerings: Structure and Process." In Investment Banking. Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-540-93765-4_3.

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Jang, Young Soo, and Simon Mayer. "Capital Structure in Private Equity." In The Palgrave Encyclopedia of Private Equity. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-38738-9_96-1.

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Jang, Young Soo, and Simon Mayer. "Capital Structure in Private Equity." In The Palgrave Encyclopedia of Private Equity. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-81653-6_96.

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Farley, Thomas. "Unraveling the Complexity of Market Structure." In Equity Trading Round-Up. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51015-2_8.

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Francioni, Reto, and Peter Gomber. "High Frequency Trading: Market Structure Matters." In Equity Markets in Transition. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-45848-9_13.

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Whitaker, Manya C. "Choosing an Organizational Structure Aligned With Your Leadership Style." In Public School Equity. Routledge, 2023. http://dx.doi.org/10.4324/9781032677958-3.

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Conference papers on the topic "Structure of owner's equity"

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Wan, Congying. "Notice of Retraction: Equity structure and equity governance effect of Chinese listed companies: Empirical evidence based on the equity structure reform." In 2010 2nd IEEE International Conference on Information Management and Engineering (ICIME 2010). IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5478229.

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Wan, Congying, and Jian Xu. "The Impact of Equity Structure Reform on the Relationship between Equity Structure and Equity Agency Cost: An Empirical Analysis of Retail Listed Companies." In 2009 International Conference on Management and Service Science (MASS). IEEE, 2009. http://dx.doi.org/10.1109/icmss.2009.5301172.

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Al-Rahma, Fatima K., and Omar I. Juhmani. "Capital Structure, Equity Ownership and Earnings Management." In 2020 International Conference on Data Analytics for Business and Industry: Way Towards a Sustainable Economy (ICDABI). IEEE, 2020. http://dx.doi.org/10.1109/icdabi51230.2020.9325611.

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Wang, Yanhui, and Yanqing Zhuang. "Correlation study between capital structure, stock equity structure, debt structure and corporation governance." In 2009 Chinese Control and Decision Conference (CCDC 2009). IEEE, 2009. http://dx.doi.org/10.1109/ccdc.2009.5195287.

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D'Acunto, Gabriele, Paolo Bajardi, Francesco Bonchi, and Gianmarco De Francisci Morales. "The evolving causal structure of equity risk factors." In ICAIF'21: 2nd ACM International Conference on AI in Finance. ACM, 2021. http://dx.doi.org/10.1145/3490354.3494370.

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Bao, Lirong, Yong Zhang, and Chunxiao Li. "Equity Structure Allocation of Urban Rail Traffic PPP Project." In ICIMTECH 21: The Sixth International Conference on Information Management and Technology. ACM, 2021. http://dx.doi.org/10.1145/3465631.3465673.

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"The Impact of Equity Structure on Corporate Social Responsibility." In 2020 International Conference on Social Sciences and Social Phenomena. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0001099.

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Yang, Shuxin. "The Term Structure of Equity Returns and Duration Premium." In 5th World Conference on Business, Management, Finance, Economics, and Marketing. Eurasia Conferences, 2024. http://dx.doi.org/10.62422/978-81-968539-6-9-030.

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The paper explores the term structure of equity returns and term premium, highlighting the time-varying nature of this relationship and its implications for market dynamics. The study finds evidence of a persistent term premium in the market, even within Japan’s unique economic environment, characterized by extreme interest rate scenarios. The findings contribute significantly to the understanding of equity term structure, particularly in markets under unusual economic conditions. This research investigates the time-varying nature of equity term structure and attempts to relate it to major eco
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Hu, Yan, and Hang Zhang. "Pyramid Structure, Investor Relations, and the Cost of Equity Capital." In 2014 International Conference of Logistics Engineering and Management. American Society of Civil Engineers, 2014. http://dx.doi.org/10.1061/9780784413753.112.

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Wang, Jun, Xiqiang Hou, and Jiayi Li. "Research on Optimizing the Equity Structure of Railway Transport Enterprises." In 5th International Conference on Financial Innovation and Economic Development (ICFIED 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200306.030.

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Reports on the topic "Structure of owner's equity"

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Bansal, Ravi, Shane Miller, Dongho Song, and Amir Yaron. The Term Structure of Equity Risk Premia. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w25690.

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Weber, Michael. Cash Flow Duration and the Term Structure of Equity Returns. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22520.

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Katz, Sharon. Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14085.

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Axelson, Ulf, Per Stromberg, and Michael Weisbach. Why are Buyouts Levered: The Financial Structure of Private Equity Funds. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w12826.

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Croce, Mariano, Martin Lettau, and Sydney Ludvigson. Investor Information, Long-Run Risk, and the Term Structure of Equity. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w12912.

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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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Edeh, Henry, C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.016.

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Nigeria’s annual economic growth averaged 7.1 per cent in the 2000s, but the 2014–15 oil shock and Covid-19 reversed this, with growth now averaging only 0.7 per cent. Living standards have fallen as population growth has outpaced economic growth. The poverty rate has risen from 35 per cent in 2010 to 41 per cent in 2019, and inequality has only declined slightly. Changing the structure of fiscal taxation instruments could significantly impact growth, income distribution and poverty levels. The government has made some tax reforms, amending the Personal Income Tax (PIT) Act 1993 with acts in 2
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Lopez, Pierlauro, David Lopez-Salido, and Francisco Vazquez-Grande. Nominal rigidities and the term structures of equity and bond returns. Federal Reserve Bank of Cleveland, 2023. http://dx.doi.org/10.26509/frbc-wp-202311.

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We present a production economy with nominal price rigidities that explains several asset pricing facts, including a downward-sloping term structure of the equity premium, upward sloping term structures of nominal and real interest rates, and the cyclical variation of the term structures. In the model, after a productivity shock a countercyclical labor share exacerbates the procyclicality of dividends, and hence their riskiness, and generates countercyclical inflation. The dividend share gradually increases after a negative productivity shock as the price level increases sluggishly, so the pay
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Morais Soares, Julia, Kleber Pacheco Castro, and José Roberto Rodrigues Afonso. Evaluation of the Structure and Performance of the Brazilian Tax System: White Paper on Taxation in Brazil. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0006975.

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This study performs an up-to-date diagnostic of the Brazilian tax system in order to provide a basis for reform discussions among technical analysts, authorities and congressmen. It is based on the analysis and categorization of information on taxation in Brazil. Its focus is on the current characterization of the tax system, rather than its evolution, within the limits of available statistics. Tax revenues, addressed in the first part of the study, are its principal focus. We sought to describe the current tax structure in a detailed manner, identifying every tax and contribution and grouping
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Barajas, Jesus, Lindsay Braun, Amanda Merck, Bob Dean, Paul Esling, and Heidy Persaud. The State of Practice in Community Impact Assessment. Illinois Center for Transportation, 2022. http://dx.doi.org/10.36501/0197-9191/22-011.

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The objective of this research was to provide recommendations to the Illinois Department of Transportation for updating and revising the “Community Impact Assessment Manual” in accordance with the latest research and practice. The guide incorporated findings from a literature review, a scan of state department of transportation (DOT) community impact assessment (CIA) guidance and manuals, a survey of practitioners from state DOTs involved in CIA, and a series of interviews with those same practitioners to recommend process updates. According to the Federal Highway Administration, community imp
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