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Статті в журналах з теми "Shareholder equity"

Автор: Grafiati

Опубліковано: 3 червня 2025

Оновлено: 31 липня 2025

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1

Sangawi, Shakhawan Saeed, Kaiwan Hasan Salih, and Kadhm Kamal Ahmad. "The Impact of Liquidity and Profitability on Shareholders’ Equity: Evidence from the Iraqi Stock Exchange." Journal of Islamic Economics and Finance Studies 6, no. 1 (2025): 134–53. https://doi.org/10.47700/jiefes.v6i1.10222.

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Despite the extensive body of research on shareholder value in equilibrium markets, the relationship between liquidity, earnings volatility, and shareholder returns in the Iraqi Stock Exchange remains understudied. This market is characterized by economic sanctions, currency fluctuations, and sectoral imbalances. To address this research gap, this study investigates the impact of liquidity and earnings on shareholders’ equity, focusing on manufacturing companies listed on the Iraqi Stock Exchange during the period 2018–2022. A quantitative research design was employed, utilizing purposive samp

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2

Yue, Qin, and Jiameng Chen. "Equity pledge of major shareholders, quality of information disclosure and synchronization of stock price." E3S Web of Conferences 235 (2021): 01032. http://dx.doi.org/10.1051/e3sconf/202123501032.

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The synchronization of stock price is an important index to measure the information of stock price. Compared with the countries with mature capital market, the synchronization of stock price in China is on the high side, and the fluctuation of stock price often presents the phenomenon of “rising and falling together”. This paper studies the impact of pledge of major shareholders’ equity on the synchronization of stock price, and further explores the role of information disclosure quality. Based on the data of China’s A-share listed companies in 2013-2019, the empirical study shows that: there

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3

Cadman, Brian, Richard Carrizosa, and Xiaoxia Peng. "Compensation Disclosures and Corporate Governance through Shareholder Voting." Journal of Management Accounting Research 32, no. 3 (2019): 27–48. http://dx.doi.org/10.2308/jmar-18-046.

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ABSTRACT There are several measures of equity compensation that may provide shareholders with distinct and useful information for evaluating CEO pay. We examine whether shareholders consider additional disclosures of equity compensation measures beyond the grant date fair value when participating in corporate governance. We find that CEO equity compensation expense, a distinct measure of equity compensation, is a determinant of shareholder voting for management sponsored equity plans and voting for directors that serve on the compensation committee. After controlling for ISS recommendations, w

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4

Muñoz Mendoza, Jorge A., Sandra M. Sepúlveda Yelpo, and Carmen L. Veloso Ramos. "Stock price reactions to capital structure changes in Chilean firms: Examining the effects of ownership structure, growth opportunities and leverage." Ecos de Economía 23, no. 49 (2020): 71–94. http://dx.doi.org/10.17230/ecos.2019.49.4.

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We analyzed the effects of ownership structure, capital structure and growth opportunities on stock price reactions when companies issued debt or equity. Our results, based on event study methodology and IV regressions from a sample of 70 Chilean firms, indicate that controlling shareholder ownership has a negative effect on stock price reactions for debt issuances and a positive effect for equity issuance. These results indicate that debt issuances are a substitute for majority shareholder monitoring, and that equity issuances are associated with superior corporate performance. Equity issuanc

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5

Li, Lei. "Patterns of Shareholder Interest Imbalance and Their Remedies in the Context of Shareholder Heterogeneity based on U.S. Corporate History." International Journal of Education and Humanities 19, no. 2 (2025): 23–28. https://doi.org/10.54097/z32y3y47.

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Although the basic principles of corporate law emphasize the principle of equity equality and the principle of equal shares and equal rights, the ideal corporate shareholder group presents equality and consistency, but the reality of the business practice level lacks to present a heterogeneous quality of shareholders, in terms of for the interests of the different arrangements, from the United States, the development of the company's history of observation that the short-term shareholders and long-term shareholders as well as ordinary shareholders and institutional investors present shareholde

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6

Chenchen, Su. "Tunneling Through Private Equity Placements: Evidence from Japan." Studies in Business and Economics 17, no. 1 (2022): 238–55. http://dx.doi.org/10.2478/sbe-2022-0016.

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Abstract This paper examines the tunneling issue of controlling shareholders, and in particular, this empirical study is conducted to determine whether controlling shareholders are tunneling the wealth of companies by using private equity placements (hereafter, PEPs), which have been frequently used as a means of equity financing in the Japanese market in recent years. We find that the discount rate is higher for PEPs issued to the controlling shareholders compared with PEPs issued to others. This empirical result is robust considering several methods of calculating the discount rate of PEPs.

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7

Becker, Brian E., and Craig A. Olson. "The Impact of Strikes on Shareholder Equity." ILR Review 39, no. 3 (1986): 425–38. http://dx.doi.org/10.1177/001979398603900309.

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From an analysis of data for 1962–82, the authors find that strikes substantially affect shareholder equity as measured by the change in stock prices associated with strikes. Over that period the average strike involving 1,000 or more workers resulted in a 4.1 percent drop in shareholder equity, representing a decline of $72–87 million in 1980 dollars. Costs varied widely across industries. The authors also find that capital markets are usually able to anticipate whether an impending contract deadline will result in a strike or settlement. In the prestrike period, however, the stock market con

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8

Lin, Siyang. "A Comparative Study on the Application of Shareholder Loss of Equity System." Academic Journal of Management and Social Sciences 10, no. 2 (2025): 105–19. https://doi.org/10.54097/c13cac90.

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Entering the "14th Five-Year Plan" period, China has introduced the shareholder loss of equity system into the "Company Law," aiming to strengthen shareholders' capital contribution responsibilities and safeguard the authenticity of company capital. However, due to the abstract nature of the legal provisions and the lack of judicial interpretations, academic debates are ongoing and consensus is elusive, leading to doubts about the applicability of the system and insufficient activation efforts. To address this dilemma, this paper first elucidates the system from three aspects: applicable condi

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9

Li, Ziyang, Yingyue Zhang, Xiaohan Tan, and Wen Yu. "Controlling shareholder share pledging and Enterprise Cost Stickiness: Evidence from Chinese Firms." E3S Web of Conferences 214 (2020): 02003. http://dx.doi.org/10.1051/e3sconf/202021402003.

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Using a sample of Chinese enterprises pledge during the period 2008-2017, this paper investigates the cost management behavior of enterprises during the pledge period of major shareholders’ stock rights. Our findings show that with the increase of the equity pledge rate, the cost stickiness of enterprises is enhanced. Further analysis shows that the behavior that the controlling shareholder invests the equity pledge funds to a third party weakens the cost stickiness of the enterprise. We further contribute to the literature on sticky cost and equity pledge by discussing the strategic choices o

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10

Akbulut, Mehmet E. "Do Overvaluation-Driven Stock Acquisitions Really Benefit Acquirer Shareholders?" Journal of Financial and Quantitative Analysis 48, no. 4 (2013): 1025–55. http://dx.doi.org/10.1017/s0022109013000379.

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AbstractI study the effects of overvalued equity on acquisition activity and shareholder wealth, using managers’ insider trades to measure overvaluation. I find that overvalued equity drives managers to make stock acquisitions, and such acquisitions destroy value for acquirer shareholders. Overvalued stock acquirers earn negative and lower returns in the short run and substantially underperform similarly overvalued nonacquirer firms in the long run. My results do not support the idea that managers can benefit shareholders by converting overvalued equity into real assets through stock acquisiti

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11

Kim, Ki-Young, and Young-Hwan Lee. "The Moderating Effect of Corporate Governance on the Relationship between Ownership Concentration and Firm Value." Korean Association Of Computers And Accounting 22, no. 1 (2024): 91–114. http://dx.doi.org/10.32956/kaoca.2024.22.1.91.

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[Purpose] In Korean listed companies, we check whether corporate value decreases as the major shareholder’s equity ratio increases, and whether it can be used as an improvement measure to ultimately increase corporate value by reducing agency costs by improving corporate governance in ESG when the majority shareholder’s equity ratio increases. It is necessary to conduct an empirical analysis. [Methodology] As major independent variables, the major shareholder’s equity ratio and the Korea ESG Standards Institute’s five corporate governance variables (total score, shareholder rights protection,

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12

Kuang, Weiyan. "On the Shareholder Status of the Equity Assignee in Equity Transfer for Security." International Journal of Social Sciences and Public Administration 7, no. 1 (2025): 1–10. https://doi.org/10.62051/ijsspa.v7n1.01.

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This article discusses the issue of whether the equity assignee in equity transfer for security enjoys the shareholder qualification within the corporate organization. There are disputes both in the theoretical circle and judicial practice regarding the shareholder status of the equity assignee in equity transfer for security within the corporate organization. The ambiguity in the legal framework of equity transfer pledges and the vagueness of standards for determining shareholder identity are the theoretical roots of the identification dilemma. Meanwhile, the encroachment of party autonomy on

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13

Utke, Steven. "The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships." Accounting Review 94, no. 1 (2018): 327–51. http://dx.doi.org/10.2308/accr-52161.

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ABSTRACT I examine the role of heterogeneous shareholder-level taxes in organizational form decisions and in subsequent changes in investor stock ownership. Specifically, I investigate the decision to form a master limited partnership (MLP), which is a tax-advantaged entity for tax-sensitive shareholders, but a tax-disadvantaged entity for tax-exempt shareholders. Consistent with shareholder-level taxes influencing organizational form decisions, I find that firms owned by more tax-exempt shareholders are less likely to carve-out MLPs. Consistent with shareholder-level taxes influencing stock o

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14

閆立成 та 何麗容. "股東債權劣後受償法理解析及路徑完善". 國際人文社科研究 4, № 7 (2025): 72–78. https://doi.org/10.63944/9r4axt13.

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Shareholder borrowing is a normal financing behavior of a company. Although shareholder claims are mostly agreed upon through contracts, due to the commercial nature of the company and shareholders, the effectiveness of the contract should be handled by commercial rules, and the principle of fairness in civil contracts cannot be applied indiscriminately. Shareholders' claims are subject to post bankruptcy compensation in bankruptcy proceedings because they have violated their obligation to increase capital under the principle of capital maintenance, thereby avoiding the risk of loss of equity

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15

Nian, Ping. "The Impact of Controlling Shareholder Equity Pledge on Corporate Performance." Scientific Journal of Economics and Management Research 6, no. 12 (2024): 184–97. https://doi.org/10.54691/cfzkb641.

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The government has made investment in R&D a key strategic objective. Against the backdrop of active encouragement and strong support from the government, the amount of R&D investment by listed companies in China has been on the rise, which shows that R&D investment activities are increasingly valued by enterprises. While innovation is important for increasing the value of a company, it is also a high-risk, large expense. Innovative investment decisions are partially determined by shareholders. However, shareholders' judgement is linked to their personal risk appetite and funding po

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16

Fang, Fang. "Crisis Analysis and Prevention and Control of Financial Leverage Imbalance in Shareholder Equity Pledge Based on the DANP Model." Discrete Dynamics in Nature and Society 2022 (May 5, 2022): 1–8. http://dx.doi.org/10.1155/2022/7799695.

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ResearchBackground. The process of economic globalization is accelerating, and the financial risks that listed companies need to face are more complicated. Research Purpose. In order to clarify the impact of shareholder equity pledge on financial leverage imbalance crisis, research on the analysis and prevention of financial leverage imbalance crisis of shareholder equity pledge based on the DANP model is carried out. Research Method and Process. The DANP financial leverage imbalance early warning model is introduced to analyze the impact of shareholder equity pledge on financial leverage imba

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17

Casavecchia, Lorenzo, and Ja Young Suh. "Managerial incentives for risk-taking and internal capital allocation." Australian Journal of Management 42, no. 3 (2016): 428–61. http://dx.doi.org/10.1177/0312896216652181.

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In this study, we show that the option-like structure of equity-based compensation encourages managerial risk-taking and provide new evidence on the way in which CEO’s risk-taking could manifest itself in a multi-segment firm. Our results show that a greater sensitivity of managerial compensation to shareholder wealth—as proxied by CEO’s portfolio vega—leads to greater risk-taking through active capital allocation. We then analyze the impact of risk-taking on shareholder wealth and demonstrate that risk-taking is positively associated with future stock returns. Overall, this article contribute

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18

Pahud de Mortanges, Charles, and Allard van Riel. "Brand Equity and Shareholder Value." European Management Journal 21, no. 4 (2003): 521–27. http://dx.doi.org/10.1016/s0263-2373(03)00076-8.

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19

Chen, Bing, Wei Chen, and Xiaohui Yang. "Does Information Asymmetry Affect Firm Disclosure? Evidence from Mergers and Acquisitions of Financial Institutions." Journal of Risk and Financial Management 18, no. 2 (2025): 64. https://doi.org/10.3390/jrfm18020064.

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We use a quasi-exogenous shock to information asymmetry among shareholders to evaluate the effect of information asymmetry on corporate disclosure. In the post-Regulation Fair Disclosure (FD) period, the merger between a shareholder and a lender of the same firm provides a shock to the information asymmetry among equity investors, because Regulation FD applies to shareholders but not lenders. After the merger, the shareholder gains access to the firm-specific private information held by the lender, which produces an asymmetry in the information held by shareholders. We first provide evidence t

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20

Dr. Maheswar Sethi, Mr. Sakti Ranjan Dash, Dr Chandrika Prasad Das, Dr Suman Bindu,. "Effect of Capital Structure on Shareholder Value: Evidence from Panel ARDL Approach." European Economic Letters (EEL) 13, no. 5 (2023): 1570–91. http://dx.doi.org/10.52783/eel.v13i5.940.

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This study examines the effect of capital structure on the shareholders’ value in Indian pharmaceutical industry collecting data over a period from 2001 to 2020. Further, the study also investigates the long-run and short-run relationship between capital structure and shareholder value. This study employs pooled, fixed, random effect regression models and panel autoregressive distributed lag analysis. The shareholder value of Indian firms is measured by earnings per share (EPS) and market value added (MVA) while the debt-equity ratio, interest coverage ratio, and total liabilities to total ass

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21

Lv Wu. "Multiple Major Shareholders and Corporate Leverage Manipulation." Frontiers in Humanities and Social Research 2, no. 01 (2025): 43–53. https://doi.org/10.71465/fhsr22.

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This article takes the financial manipulation behavior of enterprises under the background of China's leverage regulatory policies as the entry point, focusing on the mechanism of the impact of multiple major shareholder structures on corporate leverage manipulation. Based on a sample of non-financial listed companies in China's A-share market from 2008 to 2023, empirical research is conducted. Research has found that compared to a single controlling shareholder structure, equity arrangements with multiple major shareholders significantly enhance the level of leverage manipulation in enterpris

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22

Kaczmarek, Jarosław. "Effectiveness of Company Value Creation Based on Excess Market Value-Added Assessment." Sustainability 16, no. 9 (2024): 3711. http://dx.doi.org/10.3390/su16093711.

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This article aims to assess the usefulness of excess market value added to equity as an external measure of company value creation from the perspective of meeting shareholder expectations. This measure compares the expected value as an increase in stock exchange capitalisation in relation to return on equity, equivalent to its cost, decreased by this capital, in relation to the actually achieved level of capitalisation. This paper investigates relations with other external and internal measures. This research is based on measuring value creation in WIG30 Warsaw Stock Exchange companies in 2017

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23

Chen, Kevin C. W., Zhihong Chen, and K. C. John Wei. "Agency Costs of Free Cash Flow and the Effect of Shareholder Rights on the Implied Cost of Equity Capital." Journal of Financial and Quantitative Analysis 46, no. 1 (2010): 171–207. http://dx.doi.org/10.1017/s0022109010000591.

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AbstractIn this paper, we examine the effect of shareholder rights on reducing the cost of equity and the impact of agency problems from free cash flow (FCF) on this effect. We find that firms with strong shareholder rights have a significantly lower implied cost of equity after controlling for risk factors, price momentum, analysts’ forecast biases, and industry and year effects than do firms with weak shareholder rights. Further analysis shows that the effect of shareholder rights on reducing the cost of equity is significantly stronger for firms with more severe agency problems from FCFs.

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24

Beracha, Eli, Zifeng Feng, and William G. Hardin. "REIT Operational Efficiency and Shareholder Value." Journal of Real Estate Research 41, no. 4 (2019): 513–53. http://dx.doi.org/10.22300/0896-5803.41.4.513.

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A real estate investment trust (REIT) is an intermediary that passes its cash flows and income to its shareholders. Hence, the efficiency of a REIT in providing this service should affect shareholder value. Using a sample of U.S. equity REITs from 1995 to 2017, we find a strong positive correlation between REIT value (measured by firm Q, market-to-book equity ratio, and capitalization rate) and lagged operational efficiency measures. The results also show that more efficient REITs are associated with average stock returns that are up to 3.88% higher than less efficient REITs. These results are

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25

Kihm, Steven, Peter Cappers, Andrew Satchwell, and Elisabeth Graffy. "Corporate Finance and Sustainability: the Case of the Electric Utility Industry." Journal of Applied Corporate Finance 30, no. 1 (2018): 106–11. http://dx.doi.org/10.1111/jacf.12283.

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The electric utility industry is in transition but needs to move even faster if the country is to meet its emissions goals. The industry has historically moved cautiously, but policies and regulatory approaches must avoid unintentionally reinforcing the status quo. Incentive‐oriented policies and redesigned regulations must balance environmental sustainability with economic sustainability.The authors draw on well‐established corporate finance principles to guide more effective policies. Shareholder‐focused utility executives must make investments conditioned by three elements: (1) the return o

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26

Chen, Xuan. "Stake of shares, Stock liquidity and Listed company information disclosure violations." Highlights in Business, Economics and Management 18 (October 15, 2023): 191–200. http://dx.doi.org/10.54097/hbem.v18i.12556.

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In recent years, due to the rapid development of China's domestic market economy, the financing method of equity pledge has played a very important position and influence among the main financing methods of listed companies due to its strong flexibility, simple transaction method and high efficiency. Based on the panel information of A-share non-financial listed companies in Shanghai and Shenzhen from 2016 to 2022, this paper studies the impact of equity pledge of controlling shareholders on corporate information disclosure violations, and explores whether equity pledge will affect corporate i

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27

Fabrizi, Michele. "Chief marketing officer’s equity incentives: economic determinants and effects on shareholder value." European Journal of Marketing 48, no. 9/10 (2014): 1757–81. http://dx.doi.org/10.1108/ejm-09-2012-0552.

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Purpose – This paper aims to investigate the economic determinants and the effects on firm value of the Chief Marketing Officer’s (CMO’s) equity incentives. Design/methodology/approach – The empirical analysis uses 586 firm-year observations corresponding to 227 unique firms collected from Execucomp dataset over the period 2000-2009. Findings – The paper documents that when a firm’s marketing intensity increases, the CMO’s equity incentives significantly increase; CMO’s equity incentives are positively related to shareholder value, and this positive relationship is incremental to that between

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28

King, Timothy, Konstantinos Bozos, and Dimitrios Koutmos. "Shareholder activism and equity price reactions." Economics Letters 160 (November 2017): 100–104. http://dx.doi.org/10.1016/j.econlet.2017.09.012.

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29

Antonius Siahaan, Yosman Bustaman, and Indah Larisa Sari. "Ownership Concentration, Corporate Liquidity, and Dividend Payment Policy: Evidence from Indonesian Financial Industries." International Journal of Business and Society 21, no. 3 (2021): 1310–21. http://dx.doi.org/10.33736/ijbs.3351.2020.

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The main objective of this research is to analyze the effect of ownership concentration and corporate liquidity on dividend payment policy in the Indonesian financial industry. Dividend payment is measured using dividend pay-out ratio on measuring dividend payment. Corporate ownership concentration is measured using the number of shares held by legal individual investors and large block shareholders. Ownership concentration is divided into three categories, which are inside shareholders, stable shareholders, and market shareholders. Corporate liquidity is measured by corporate profit, defined

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30

Chae, Soo-Joon, and Haeyoung Ryu. "The effect of foreign shareholder ownership on labor investment efficiency: Evidence from South Korea." Investment Management and Financial Innovations 22, no. 1 (2025): 266–74. https://doi.org/10.21511/imfi.22(1).2025.20.

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This study investigates whether higher foreign shareholder equity improves labor investment efficiency in South Korean publicly listed firms. Labor investment, like capital investment, plays a crucial role in shaping corporate performance and value. It involves continuous cash outflows and poses challenges during restructuring, such as downsizing. Foreign shareholders are known to take on a monitoring role in Korean firms, potentially leading to more efficient labor investment decisions.To assess the impact of foreign shareholder involvement on labor investment efficiency, regression analysis

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31

Egwakhe, A. J., N. S. Momah, and F. I. Akande. "Shareholders Value: The Debate through Corporate Governance Mechanisms Perspective." International Journal of Research and Innovation in Social Science VII, no. VI (2023): 372–87. http://dx.doi.org/10.47772/ijriss.2023.7628.

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Shareholders’ value reflects an efficient utilization of rare resources and ability to generate profits. However, Nigerian banks case is otherwise since shareholders’ value remain low and a concern for stakeholders, practitioners, policymakers, business tycoons, and researchers. This article investigates shareholders’ value debate through corporate governance mechanism lens within Nigerian deposit money institutions. Thirteen deposit money institutions were used and panel regression analyses were conducted. Results showed that corporate governance procedures significantly and favorably impacte

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32

Venugopal, Merugu, Bhanu Prakash Sharma G., and Ravindar Reddy M. "Impact of Capital Structure on Shareholder Value in Indian Pharmaceutical Industry: An Empirical Approach Through Created Shareholder Value." Global Business Review 19, no. 5 (2018): 1290–302. http://dx.doi.org/10.1177/0972150918788741.

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Анотація:

Enhancing shareholder value is one of the primary goals along with the profitability in the competitive world. Top-level management is striving for creating the higher shareholder value by making efficient decisions. Shareholder value as the key objective of the firm and measures such as economic value added, market value added, shareholder value added and created shareholder value (CSV) have gained popularity in measuring the shareholder wealth creation. Among various financing decisions, capital structure decision plays a vital role, that is, mix of debt and equity. Considering the optimal c

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33

Casper, Matthias. "Liability of the Managing Director and the Shareholder in the GmbH (Private Limited Company) in Crisis." German Law Journal 9, no. 9 (2008): 1125–40. http://dx.doi.org/10.1017/s2071832200000353.

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Анотація:

The insolvency of a company does not arrive suddenly. Normally, insolvency precedes a crisis. At present, the term “crisis” is defined in § 32 a sec. 1 of the Gesetz betreffend die Gesellschaften mit Beschränkter Haftung (GmbHG – Private Limited Companies Act) as the point when the company does not receive any credits according to the usual conditions in the particular market and when the shareholders provide the company with further shareholder capital instead of debt capital. Besides the rules governing shareholder capital substitution, which will be omitted due to the upcoming reform of pri

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34

Khilji, Yawar Miraj, Shehzad Khan, and Muhammad Faizan Malik. "The Effect of Chief Executive Officer Dominance and Shareholder Rights on Cost of Equity Capital in Pakistan." Global Management Sciences Review V, no. III (2020): 84–93. http://dx.doi.org/10.31703/gmsr.2020(v-iii).09.

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Анотація:

This Research explores the effect of Chief executive Dominance and Shareholder rights on Cost of equity of listed companies in an emerging equity market, Pakistan. The research is for the period of 2012 to 2018 for which firm level data of top 100 non-financial listed firms from Pakistan Stock Exchange has been examined by using descriptive statistics, a correlation -matrix, Pooled OLS and Fixed Effect Model approach. The impact of controlled variables which includes firm size, Financial Leverage, and Book to market ratio influence on the firms cost of equity has also been investigated. Resear

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35

de Weijs, R. J. "Harmonization of European Insolvency Law: Preventing Insolvency Law from Turning against Creditors by Upholding the Debt–Equity Divide." European Company and Financial Law Review 15, no. 2 (2018): 403–44. http://dx.doi.org/10.1515/ecfr-2018-0007.

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In essence, insolvency law is collective debt collection law. By means of a collective procedure, insolvency law seeks to ensure that the going concern value is captured for the creditors. Where the shareholders possess the dominant voice outside of insolvency, in insolvency creditors take over this position and become the economic owners of the company. In three different settings shareholders can interfere with the insolvency process and try to capture all the value in the company or at least leave the creditors with the liquidation value and usurp the going concern surplus. These three sett

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Dai, Zhonglan, Douglas A. Shackelford, Harold H. Zhang, and Chongyang Chen. "Does Financial Constraint Affect the Relation between Shareholder Taxes and the Cost of Equity Capital?" Accounting Review 88, no. 5 (2013): 1603–27. http://dx.doi.org/10.2308/accr-50503.

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ABSTRACT: We argue that reductions in shareholder taxes should lower the cost of equity capital more for financially constrained firms than for other companies. Consistent with this prediction, we find that, following the 1997 (TRA) and the 2003 (JGTRRA) cuts in U.S. individual shareholder taxes, financially constrained firms enjoyed larger reductions in their cost of equity capital than did other firms. The results are consistent with the incidence of the tax reductions falling mostly on firms with both pressing needs for capital and disproportionate ownership by individuals, the only shareho

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Zhang, Su. "An Empirical Study of Equity Agency Costs and R&D Intensity: Evidence from Listed Companies on the ChiNext." Advanced Materials Research 798-799 (September 2013): 833–36. http://dx.doi.org/10.4028/www.scientific.net/amr.798-799.833.

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Using a sample of companies listed on the Shenzhen ChiNext board between 2009 and 2011, this paper analyzes the effect of shareholding proportion for the controlling shareholder on the firms R&D investment intensity. I find that the relation between R&D intensity and the equity of de facto controller is U-shape. My findings support the agency conflict between majority and minority shareholders.

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O'Brien, C. D. "Equity between with-profits policyholders and shareholders." British Actuarial Journal 17, no. 2 (2012): 435–74. http://dx.doi.org/10.1017/s1357321712000074.

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AbstractThis paper considers equity, or fairness, as being based on with-profits life insurers acting in accordance with their contracts. It uses the principles of with-profits business in conjunction with a legal approach to derive implied terms in with-profits contracts. The author examines certain situations of conflict between with-profits policyholders and shareholders. The paper does not regard all concerns put forward on behalf of policyholders’ interests as justified in practice: actuaries and regulators have been alert to issues and in many cases have taken appropriate action. However

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P. Maculuve, Dinis, and Adefemi A. Obalade. "Predictive power of economic-based performance indicators on shareholder value: Evidence from South African listed firms." Investment Management and Financial Innovations 20, no. 3 (2023): 299–310. http://dx.doi.org/10.21511/imfi.20(3).2023.25.

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Financial statements are often number intensive, and determining the importance and relevance of these numbers from the perspective of investors and equity holders is paramount. However, empirical studies concerning the correlation between several accounting and economic-based indicators with shareholder returns have yielded contradictory results. Additionally, considering the relatively limited studies on economic-based indicators such as refined economic value-added and economic value-added momentum, this study evaluated the predictive power of refined economic value added, economic value-ad

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Yuan, Runsen, Chunling Li, Xiaoran Sun, and Nosherwan Khaliq. "Mixed-ownership reform and strategic choice of Chinese state-owned enterprises." PLOS ONE 18, no. 4 (2023): e0284722. http://dx.doi.org/10.1371/journal.pone.0284722.

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The strategic choice of state-owned enterprises (SOEs) is crucial to the sustainable development of China’s economy. This paper explores the impact of mixed-ownership reform on the strategic choice of SOEs from the shareholder power and the board power. We find that the greater the diversity of mixed shareholders, the depth of mixed equity, the control of mixed equity, and the excess control of mixed equity, the higher the degree of mixed-ownership reform, and the more likely it is to promote SOEs to choose the prospector strategy. The mechanism test states that the impact of mixed-ownership r

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Becker, Brian E., and Craig A. Olson. "The Impact of Strikes on Shareholder Equity." Industrial and Labor Relations Review 39, no. 3 (1986): 425. http://dx.doi.org/10.2307/2524101.

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Marler, Janet H., and Christophe Faugère. "Shareholder Activism and Middle Management Equity Incentives." Corporate Governance: An International Review 18, no. 4 (2010): 313–28. http://dx.doi.org/10.1111/j.1467-8683.2010.00794.x.

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Walthoff-Borm, Xavier, Tom Vanacker, and Veroniek Collewaert. "Equity crowdfunding, shareholder structures, and firm performance." Corporate Governance: An International Review 26, no. 5 (2018): 314–30. http://dx.doi.org/10.1111/corg.12259.

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Kostyuk, Alexander, and Olena Kostyuk. "Minority shareholders vs. the state: the case of JSC “UKRNEFT”." Corporate Ownership and Control 2, no. 3 (2005): 106–11. http://dx.doi.org/10.22495/cocv2i3p11.

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The joint-stock company "Ukrneft" is a good example for understanding the role of asymmetry of information in the corporate governance. Corporate ownership structure is characterized by high enough concentration. The state is the largest stockholder, owning 50%+1 company stock, i.e. controlling block. Besides the state, there are some large shareholders in the structure of corporate ownership of the joint stock company "Ukrneft’". They are represented by Pryvatbank, Ukrsybbank and Wotford Groups. The consolidated shareholding of these shareholders is 41 % of voting shares. The remaining 9 % of

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Berezinets, Irina, and Yulia Ilina. "Investor activism strategies of private equity firms: evidence from continental Europe." Studies in Economics and Finance 39, no. 2 (2021): 193–218. http://dx.doi.org/10.1108/sef-06-2019-0225.

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Purpose This paper aims to deal with the issue of shareholder activism of private equity investors in public companies. The study identifies characteristics of target firms and investors related to the likelihood of private equity activism. The research also examines whether shareholder activism strategy of private equity investors is associated with the better performance in future and value creation of target firms. Design/methodology/approach The paper applies econometric modeling to hand-collected data on private equity investments in listed companies, in the form of private investment in

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Kim, MinChung, and YongHee Kim. "CSR and Shareholder Value in the Restaurant Industry: The Roles of CSR Communication Through Annual Reports." Cornell Hospitality Quarterly 60, no. 1 (2018): 69–76. http://dx.doi.org/10.1177/1938965518777969.

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Studies on the effects of corporate social responsibility (CSR) on shareholder value identified that CSR communication through marketing channels is a key mechanism necessary to translate CSR into shareholder value. In this study, annual reports are considered the primary information source used by a firm’s financial stakeholders (e.g., investors and analysts) in their valuation of the firm. Specifically, this study examined whether the extent to which restaurant firms communicate CSR through their annual reports influences the effect of CSR on shareholder value in returns (i.e., Tobin’s Q) an

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Huljak, Ivan. "Shareholder value in Croatian banking sector." Croatian Review of Economic, Business and Social Statistics 5, no. 1 (2019): 1–8. http://dx.doi.org/10.2478/crebss-2019-0001.

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AbstractThe view on banks as investments in Croatia is challenged by two phenomena: dual holdings (owners are intensely involved in bank balance sheet as, apart from equity, they provide a significant portion of deposits and loans) and the impediments to determining the cost of equity (as only a handful of banks are traded and with questionable liquidity in the capital market). The paper contributes to the literature by applying the panel regression on the translog cost function in order to calculate the shadow cost of equity for banks in Croatia for the period from 1994 to 2016. In the next s

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Ye, Xixi, and Zhanhao Zheng. "Controlling Shareholder Equity Pledge and Non-financial Information Disclosure - An Empirical Study Based on the Text and Financial Data of Listed Companies in China." Asia Pacific Economic and Management Review 1, no. 6 (2025): 159–71. https://doi.org/10.62177/apemr.v1i6.137.

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In recent years, as the proportion of non-financial information in the company's external disclosure information continues to rise, its text information characteristics and the motivation behind it have gradually been valued by regulators and academia. This paper uses the management discussion and analysis data of listed companies and the equity pledge data of controlling shareholders from 2007 to 2020 to conduct a relatively comprehensive investigation on the motivation for non-financial information disclosure. The main research is on the impact of the controlling shareholder's equity pledge

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Rupeika-Apoga, Ramona, Stefan Wendt, and Victoria Geyfman. "Shareholders in the Driver’s Seat: Unraveling the Impact on Financial Performance in Latvian Fintech Companies." Risks 12, no. 3 (2024): 54. http://dx.doi.org/10.3390/risks12030054.

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Fintech companies are relatively young and operate in a rapidly evolving and ever-changing industry, which makes it important to understand how different factors, including shareholder presence in management roles, affect their performance. This study investigates the impact of shareholder presence in director and manager positions on the financial performance of Latvian fintechs. Our investigation centers on essential financial ratios, including Return on Assets, Return on Equity, Profit Margin, Liquidity Ratio, Current Ratio, and Solvency Ratio. Our findings suggest that the presence of shar

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Liu, Yi, Hongwei Sun, Yujia Dai, and Dong Wang. "Research on the influence of major shareholder equity Pledge on enterprise risk taking." Journal of Innovation and Development 2, no. 3 (2023): 89–92. http://dx.doi.org/10.54097/jid.v2i3.7282.

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Equity pledge as a financing method in the financial market is widespread. The pledge of major shareholders' equity may bring risks to the enterprise's operation and market. Therefore, it is of great theoretical and practical significance to study the influence of equity pledge of major shareholders on corporate risk taking. On the one hand, the research of this project can enrich the theory of the influence of equity pledge of major shareholders on corporate risk taking; On the other hand, through the research on the impact of the pledge of major shareholders' equity on the enterprise's risk

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