Board of director’s ownership

This paper is based on the financial statements data of 548 financial companies listed on the Hochiminh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) in the period of 2013-2018 to test the impact of Board of Directors characteristics on the timeliness of financial statements of the listed companies.

30p nhanchienthien 25-07-2023 7 5   Download

This paper investigates the impact of governance characteristics on financial performance of companies listed on Ho Chi Minh City Stock Exchange. By employing system generalized method of moments (SGMM) estimator and a panel dataset covering 152 firms over a period from 2011 to 2016, our results confirm that corporate governance characteristics, viz. the size of board and block-holder ownership, do affect firms’ financial performance in Vietnam.

12p vijihyo2711 25-09-2021 16 1   Download

This paper presents an empirical investigation to study the relationship between combined leverage and cash flow in terms of board of director’s ownership and corporate governance structures.

6p kelseynguyen 26-05-2020 12 1   Download

This study aimed to investigate the impact of the characteristics of the board of directors represented by size of board of directors, financial experience, and board of directors’ meetings on earnings management measured by Jones' modified model. The study also aimed to find out the impact of ownership concentration on the relationship between the board of directors’ characteristics combined and the earnings management in Jordanian industrial companies listed on Amman Stock Exchange.

10p tozontozon 25-04-2020 8 1   Download

The research aims to provide empirical evidence on the relationship between corporate governance and firm performance in Vietnam – a developing economy in Asia. It focuses on the corporate governance of Vietnamese listed companies with a data-set of five-year period from 2011 to 2015. Vietnamese listed companies are governed and controlled by two boards, Board of Directors and Supervisory Board. The research investigates the impacts of directors’ and supervisors’ characteristics and ownership structure on firm performance.

16p nguyenminhlong19 22-04-2020 39 1   Download

The separation of ownership and managerial control in public corporations increases the organizational implications of the CEO-Board relationship. Boards of Directors and CEOs play an integral role in shaping firm strategies; therefore, this study examines the effect of CEO tenure and the moderating influence of independent directors on corporate innovation. Using a data set of electronics firms listed on the Taiwan Stock Exchange Corporations, this study finds an inverted-U relationship between CEO tenure and corporate innovation (i.e.

11p 035522894 13-04-2020 21 1   Download

Using two UK cross-sectional samples, this paper examines the impact of the level and the type of the intangible assets on six major financial and governance policies that directly depend on the interactions between managers, shareholders and debt holders – financial structure, dividend pay-outs, external ownership concentration, managerial share ownership, board of directors’ structure and auditing demand.

29p cothumenhmong4 24-03-2020 26 2   Download

To examine the influence of board composition on financial performance, the test for Ushaped relationship of Lind and Mehlum (2010) is utilized to find the optimal shareholding structures in Chinese and Taiwanese markets. The results are consistent with the hypothesis that corporate performance is a U-shaped function of the shareholding ratios. This study observes the sensitivity of the related variables about corporate governance, such as education level, board seats, leverage, and firm size, affecting the movement of extreme value in U-shaped relationship.

22p trinhthamhodang2 21-01-2020 30 1   Download

The objective of this paper is to highlight the impact of ownership discrepancy and type (managers, chairman, state, foreign) on executive compensation (salary, bonus) in Vietnamese Listed Firms for period 2010 -2016. Based on a sample of Vietnamese listed firms and using panel data regressions, the results show that CEO ownership and Government ownership have significant positive impact on the level of total Executive cash compensation.

13p viminotaur2711 31-10-2019 32 1   Download

In case an enterprise is controlled by two enterprises - one controls by virtue of ownership of majority of the voting power of that enterprise and the other controls, by virtue of an agreement or otherwise, the composition of the board of directors so as to obtain economic benefits from its activities - whether in such a case both the controlling enterprises should consolidate the financial statements of the first mentioned enterprise.

2p shiwo_ding7 05-06-2019 13 0   Download

This paper contrasts actual practices of the role of board of directors in two banks with different ownership structures (i.e. a state-owned bank and a joint stock bank) to identify whether there is a difference in the role of board of directors associated with different ownership structures. The framework for evaluation is the OECD and Basel principles of corporate governance

208p sansan1 24-05-2018 46 4   Download

Among their many provisions, the new law and the stock market rules together require that the board of a publicly traded company be composed of a majority of independent directors and that the board’s audit committee consist entirely of independent directors and have at least one member with financial expertise. They also impose restrictions on the types of services that outside auditors can provide to their audit clients. These wide-ranging legislative and regulatory changes were adopted in response to the widespread outcry that followed these scandals.

37p bin_pham 06-02-2013 46 4   Download

Bushman, Chen, Engel, and Smith (2000) extend this research to consider a larger range of governance mechanisms. The governance mechanisms considered include board composition, stockholdings of inside and outside directors, ownership concentration, and the structure of executive compensation. They conjecture that to the extent that current earnings fail to incorporate current value-relevant information, the accounting numbers are less effective in the governance setting.

25p taisaovanchuavo 26-01-2013 49 4   Download

Joint ventures are distinct in that they are subject to joint control, regardless of share ownership percentage. That is, the investors must unanimously agree on key operating, investing, and financing decisions before they are implemented. This feature of joint con- trol means that majority ownership does not confer control, nor does the right to appoint the majority of the Board of Directors. Joint ventures are quite common in mining operations and in oil and gas ventures. The joint venturers all contribute something to exploration activities, and all share in any wealth generated.

115p bocapchetnguoi 06-12-2012 52 3   Download