Corporate ownership and control structures: An international comparison

1995 ◽  
Vol 10 (4) ◽  
pp. 443-464 ◽  
Author(s):  
Pieter W. Moerland
Keyword(s):  
International Comparison ◽  
Corporate Ownership ◽  
Control Structures ◽  
And Control

scholarly journals Impact of corporate ownership and control on firm performance: The Nigerian experience

2012 ◽  
Vol 9 (2) ◽  
pp. 94-105
Author(s):  
Ioraver Nyenger Tsegba ◽  
John Iorpenda Sar
Keyword(s):  
Firm Performance ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
The State ◽  
Corporate Ownership ◽  
Control Structures ◽  
The Core ◽  
And Control ◽  
Better Than

The main purpose of this study is to ascertain whether alternative corporate ownership and control structures give rise to significant differential firm performance in light of Nigeria’s conflicting polices regarding the ownership structure of the state owned enterprises. The data obtained from a sample of 73 companies listed on the Nigerian Stock Exchange is analyzed through the Wilcoxon ranks tests for two independent samples. The evidence obtained suggests that firms with foreign ownership and control outperform their indigenous counterparts. However, firms controlled by single shareholders do not perform better than those controlled by multiple shareholders. The study recommends that foreign ownership and control of Nigerian firms be encouraged due to their affirmative features, while single shareholder control of firms, embedded in the core investor mode of ownership, is reconsidered.

scholarly journals Editorial: Geographical insights of the corporate governance research

2021 ◽  
Vol 18 (4) ◽  
pp. 4-6
Author(s):  
Alexander Kostyuk
Keyword(s):  
Corporate Governance ◽  
Stock Market ◽  
Mergers And Acquisitions ◽  
Executive Compensation ◽  
Board Of Directors ◽  
International Comparison ◽  
Corporate Ownership ◽  
Recent Issue ◽  
The Board Of Directors ◽  
And Control

The recent issue of Corporate Ownership and Control journal contains both empirical and review papers describing the wide variety of corporate governance issues from the board of directors and executive compensation to mergers and acquisitions, stock market and institutional investors. The geographical representation of the papers provides an excellent opportunity for international comparison.

The Effects of Corporate Ownership on Public Accountants' Professionalism and Ethics

2002 ◽  
Vol 16 (2) ◽  
pp. 109-124 ◽  
Author(s):  
William E. Shafer ◽  
D. Jordan Lowe ◽  
Timothy J. Fogarty
Keyword(s):  
Current Trend ◽  
Auditor Independence ◽  
Corporate Ownership ◽  
Negative Effects ◽  
Public Accounting ◽  
Corporate Acquisitions ◽  
Accounting Professionals ◽  
Research Questions ◽  
And Control ◽  
First Time

The current trend toward corporate acquisitions of CPA firms poses potential threats to the autonomy and ethical standards of public accounting professionals. This recent consolidation movement suggests that for the first time a significant number of public accounting professionals are subject to the supervision and control of nonprofessionals. In addition to acknowledging the potential threats to auditor independence and objectivity, this paper suggests that these new organizational arrangements for the provision of public accounting services have other negative effects on professionalism and ethics such as desensitizing CPAs to traditional professional values, and subverting professional institutions to the goals of corporate employers. This paper develops a framework that identifies several specific research questions related to the effects of corporate ownership on professionalism and ethics in public accounting.

James Bay Spillways and Control Structures

1981 ◽  
Vol 107 (2) ◽  
pp. 183-198
Author(s):  
Klaus R. Ludwig ◽  
Richard T. Olive
Keyword(s):  
James Bay ◽  
Control Structures ◽  
And Control

scholarly journals Corporate governance, ownership and control: A review of recent scholarly research

2018 ◽  
Vol 14 (1) ◽  
pp. 50-56 ◽  
Author(s):  
Alex Kostyuk ◽  
Yaroslav Mozghovyi ◽  
Dmytro Govorun
Keyword(s):  
Corporate Governance ◽  
Corporate Ownership ◽  
Board Diversity ◽  
Existing Problems ◽  
The Past ◽  
Corporate Governance Mechanisms ◽  
Wide Range ◽  
Recent Trends ◽  
Performance Auditing ◽  
And Control

This manuscript is aimed at highlighting the most recent trends in corporate governance, ownership and control based on the manuscripts presented at the international conference “Corporate Governance, Ownership and Control” that took place in Rome on February 27, 2018. We have also used reputable papers published in the relevant academic journals in the past to support the arguments stated by the authors of the papers, presented at the conference. This paper covers a wide range of corporate governance topics in corporate ownership and control toward corporate governance mechanisms, such as board of directors, the board diversity, directors’ remuneration, firm performance, auditing and accounting, etc. We saw a growing interest of researchers to widen the scope of their major research to link it to corporate ownership and control issues. Currently, corporate governance research follows two major routs: classical empirical corporate governance research and multidisciplinary research aimed at findings non-conventional methods to solution of existing problems.

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