CA Utama, S Utama, F Amarullah - Corporate Governance: The …, 2017 - emerald.com
Purpose The purpose of this study is to investigate simultaneous relations between corporate governance (CG) practice and cash flow right, cash flow leverage (the divergence …
M Cheng, B Lin, M Wei - Journal of Corporate Finance, 2015 - Elsevier
We explore the conflicts between the controlling founder of a firm and her family members by studying how their ownership affects executive compensation differently. Using a sample of …
A Marfiana, T Andriyanto - Jurnal Pajak Dan Keuangan Negara …, 2021 - jurnal.pknstan.ac.id
Tax avoidance merupakan salah satu strategi yang dapat dilakukan perusahaan untuk mengurangi pembayaran pajaknya. Penelitian ini mencoba untuk melihat efek dari …
M Cheng, B Lin, R Lu, M Wei - Journal of Corporate Finance, 2020 - Elsevier
Non-controlling large shareholders play an important role in corporate governance in emerging markets where controlling shareholder expropriation is a major concern. We …
F Wei, L Zhou - China Journal of Accounting Research, 2020 - Elsevier
Agencies can reduce problems by adopting a governance structure of multiple large shareholders. However, multiple large shareholders may collude, thereby reducing the …
C Ouyang, J Xiong, K Huang - International Review of Economics & …, 2020 - Elsevier
We examine the collusion versus monitoring effects of multiple large shareholders (MLS) on firms' tax avoidance (TA). MLS can enhance the monitoring of the top shareholder and …
R Wang, S Ma, X Xu, P Song - Sustainability, 2021 - mdpi.com
Innovation ability has become an important factor affecting the global competitiveness and sustainable development of state-owned enterprises (SOEs) in China, particularly during the …
B Li, D Zhang - Managerial and Decision Economics, 2023 - Wiley Online Library
This study investigates the monitoring role of non‐controlling large shareholders (NCLS) on firms' over‐financialization. We compared over‐financialized firms with NCLS with those …
This study investigates the effects of both foreign majority shareholders and foreign investors' participation in the board of directors on audit quality, as reflected by auditor size …