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Gokben Cevikcan and Oktay Tas
Securities firms are the leading institutions that facilitate the flow of funds by performing key services both in primary and secondary markets. The assessment of the efficiency of these firms has become a contemporary major issue due to the increasingl...
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Tayyab Zeeshan Shahid,Farah Naz,Sana Sehar,Sarfraz Hassan,Ahsan Butt
Pág. 263 - 268
This paper primarily focuses upon the adoptability of set of governance mechanisms evolved by the Securities and Exchange Commission of Pakistan (SECP) by the listed firms at Pakistan Stock Exchange (PSX). Purposefully, one of the heavily contributing in...
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Xinmeng He,Antai Li,Keda Zhu
Pág. 154 - 162
China Securities Regulatory Commission (CRSC) requires listed companies to issue CSR report mandatorily from 2008. To examine the effect of mandatory CSR disclosure, we adopt the PSM-DID introduced by the mandatory requirements. We find that mandatory di...
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Viet Quoc Pham,Dinh Trung Nguyen
Pág. 216 - 224
This paper studies the effects of the managerial overconfidence on the corporate capital structure in the Vietnamese stock market for the period 2010 - 2016 by estimating generalized least squares (GLS) on a sample of 329 non-financial firms listed on th...
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Dorcas Kiai, Peter Lewa, James Karimi
Pág. 54 - 61
The study sought to determine the influence of human resource planning on firm performance of firms listed in the Nairobi Securities Exchange in Kenya. The study was anchored on human capital theory and shareholder value maximization theory. The research...
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Avani Sebastian,Andres Merino
AbstractOrientation: Despite their significant contribution to the South African economy, the majority of small and medium enterprises (SMEs) fail because of lack of access to appropriate types of capital. The Alternative Exchange (AltX) was established ...
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Simeon Oeta, Richard Kiai, Joseph Muchiri
Pág. 262 - 270
Taxes form a significant portion of a company?s expenses and in order to increase probable returns, tax planning is vital to financing and investment decisions of an entity. This study sought to find out the influence of tax avoidance on financial perfor...
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Yasuo Uchida,Shinya Tagawa,Seigo Matsuno,Makoto Sakamoto
Pág. 26 - 30
Japan in recent years has seen a succession of cases of accounting improprieties. For example, a study by Tokyo Shoko Research shows that 57 publicly traded companies disclosed improper accounting or bookkeeping during 2016 (January?December), reflecting...
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Wassim Dbouk, Dawei Jin, Haizhi Wang and Jianrong Wang
Rule 144A allows a firm to issue securities without a public registration statement with the Securities and Exchange Commission, and only qualified institutional investors can purchase such securities. In this study, focusing on corporate bonds issued un...
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Dante Mendes Aldrighi,Fernando Antonio Slaibe Postali,Maria Dolores Montoya Diaz
Pág. 5 - 38
The literature has not reached a consensus on the motivation and implications of pyramidal ownership schemes. For some, such arrangements make it easier for controlling shareholders to expropriate outside investors. More recently, some studies have chall...
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