Share Ownership(股份所有权)研究综述
Share Ownership 股份所有权 - Meanwhile, financial pressure (ROA), rationalization (auditor change), and arrogance (share ownership) have no effect on fraudulent financial statements. [1] The explanatory attributes are the CEO’s age, tenure, education, share ownership, stock option, and duality. [2] Cross-sectional tests corroborate these findings to reveal more pronounced effects when fund managers have stronger career incentives and are less distracted, and when funds are less concerned about free rider problems and share ownership with potentially supportive other short-term oriented investors. [3] Over generations, decaying family social capital is a primary cause of enterprise wealth loss in enterprise families that share ownership of multiple entities and multiple assets. [4] This is possible because investors continue to maintain their share ownership in food and beverage companies because it is agreed to remain profitable over the long term. [5] Main findings: The authors found that corporate attributes have a statistically positive and significant impact on the implementation of integrated reporting framework, that share ownership structure and firm age have an insignificant influence over corporate implementation of the integrated reporting framework. [6] The corporate governance features, namely the board of directors’ independence, frequency of board meetings, CEO duality, CEO’s age, and share ownership owned by directors and CEO, do not significantly influence corporate fraud incidences in Malaysia. [7] Compensation structures and the level of directors’ share ownership are other factors influencing the accuracy of analysts’ earnings forecasts. [8] Managerial ownership, which is proxied by the percentage of manager's share ownership, has a significant positive effect on dividend policy. [9] The leverage variable is calculated by the ratio of debt to assets and the moderating variable is measured by the proportion of share ownership by the managerial party. [10] Also, consideration for board membership should not be based on share ownership and the role of chairman and CEO should be separated. [11] Declaration of Interest: A statement must be provided in the acknowledgements listing all fi nancial support received for the work and, for all authors, any fi nancial involvement (including employment, fees, share ownership) or affi liation with any organization whose fi nancial interests may be affected by material in the manuscript, or which might potentially bias it. [12] In developments in media institutions in Indonesia, the aspects of share ownership in the media (leadership), economics and media marketing will greatly determine the ideology that is promoted by the media, where this ideology, if it leads to a political economy approach, will create media actors who are less familiar with communication ethics. [13] Declaration of Interest: A statement must be provided in the acknowledgements listing all fi nancial support received for the work and, for all authors, any fi nancial involvement (including employment, fees, share ownership) or affi liation with any organization whose fi nancial interests may be affected by material in the manuscript, or which might potentially bias it. [14] AC foreign members, AC female members, AC members with multiple directorships, AC members with share ownership and AC with financial and supervisory expertise) on forward-looking disclosure (FLD) quality and quantity. [15] A party that only provides data (hospital or research organisation) for the research project will not normally be a controller for the research project, unless it actively participates in the design of the research project or requires researchers to share ownership in derived intellectual property or enriched data. [16] For this reason, teaching faculty should share ownership of IL instruction — but how? In this case study, community college librarians explain how they successfully trained faculty to integrate IL into their English Composition courses and teach IL independently. [17] The result of this study indicate that the management’s share ownership has a positive and significant effect on the occurred financial distress in the company. [18] The variable of ownership structure divided into domestic and foreign ownership calculated using percentage of share ownership in the company, profitability is calculated by ROA, company size is calculated using ln (natural logarithm) total assets and CSR disclosure is calculated using ISR index by percentage of company disclosures divided by the number of social responsibility disclosures. [19] A startup that can prove its potential will be able to attract even greater capital financing, this is one of the potential causes of the increase in the valuation of a startup to become a Unicorn, when they show a 'disruptive' effect in society and provide solutions to solving problems to meet community needs more easily , then investors will invest with a large value and not just one large company, they will divide the share ownership presentation according to the investment value. [20] Felizzi and Launonen previously had share ownership in Novartis. [21] The proxies used to measure managerial entrenchment are CEO's share ownership and CEO's tenure. [22] This research also proves that good corporate governance proxied by share ownership by company leaders is able to positively moderate the effect of financial performance on firm value, but not for institutional share ownership. [23] Furthermore, it includes regressions under alternative definitions of share ownership (restricting share ownership to only individuals) and various subsamples (individuals in the main network and individuals who work in the financial industry). [24] Managerial ownership be intended to provide an opportunity for managers to engage in share ownership, so that manager’s position parallel with owner of the company. [25] For this reason, this paper examines the impact of financial literacy and trust on stock market participation and also ascertains if there exists any gender gap in financial literacy and share ownership. [26] This study discusses the status of share ownership resulting from the cancellation of the merger of Limited Liability Company. [27] Given the tenuous legitimacy of shareholder primacy, I end by arguing participation in share ownership and corporate governance needs to dramatically increase if democracy by the people is to be sustained. [28] Additionally, they are more likely to share ownership of their new business. [29] Based on an example of the manufacturing and construction sectors we show a positive effect on the company’s financial stability of the share ownership of the CEO (in comparison with average sectoral share). [30] ,The literature arrives at no consensus on the benefits/drawbacks of this type of share ownership structure which means that many topics of research require further academic examination. [31] Far less attention has been paid to addressing the agency costs in unions than has been paid to addressing agency costs in the context of public corporations, where the separation of share ownership and managerial control long has been the subject of intense scrutiny by academics and policymakers. [32] For shareholders or investors, cash dividends are the rate of return on their investment with share ownership issued by the company, but management, cash dividends are cash outflows that reduce the company's cash. [33] This research aimed to examine the effect of share ownership and leverage toward corporate tax aggressiveness. [34]同时，财务压力（ROA）、合理化（审计师变更）和傲慢（股权）对欺诈性财务报表没有影响。 [1] 解释性属性是 CEO 的年龄、任期、教育、股权、股票期权和二元性。 [2] 横断面测试证实了这些发现，当基金经理有更强的职业激励并且注意力不集中，以及当基金不太关心搭便车问题并与可能支持的其他短期投资者共享所有权时，这些发现会产生更明显的影响。 [3] 几代人以来，衰退的家庭社会资本是共享多个实体和多种资产的企业家族中企业财富损失的主要原因。 [4] 这是可能的，因为投资者继续保持其在食品和饮料公司的股份所有权，因为人们同意长期保持盈利。 [5] 主要发现：作者发现，企业属性对综合报告框架的实施具有统计学上的正向和显着影响，股权结构和公司年龄对综合报告框架的企业实施影响不显着。 [6] 公司治理特征，即董事会的独立性、董事会会议的频率、首席执行官的双重身份、首席执行官的年龄以及董事和首席执行官拥有的股份所有权，不会显着影响马来西亚的公司欺诈事件。 [7] 薪酬结构和董事持股水平是影响分析师盈利预测准确性的其他因素。 [8] 以经理持股比例表示的经理持股对股息政策具有显着的积极影响。 [9] 杠杆变量以资产负债率计算，调节变量以管理层持股比例衡量。 [10] 此外，董事会成员的考虑不应基于股权，董事长和首席执行官的角色应分开。 [11] 利益声明：必须在致谢中提供一份声明，列出为该工作获得的所有财务支持，以及所有作者的任何财务参与（包括就业、费用、股份所有权）或与任何具有财务利益的组织的关系可能会受到手稿中材料的影响，或者可能会对其产生偏见。 [12] 在印度尼西亚媒体机构的发展中，媒体中的股份所有权（领导）、经济和媒体营销等方面将极大地决定媒体所宣传的意识形态，如果这种意识形态导致政治经济学方法，将培养对传播伦理不太熟悉的媒体参与者。 [13] 利益声明：必须在致谢中提供一份声明，列出为该工作获得的所有财务支持，以及所有作者的任何财务参与（包括就业、费用、股份所有权）或与任何具有财务利益的组织的关系可能会受到手稿中材料的影响，或者可能会对其产生偏见。 [14] 审计委员会外国成员、审计委员会女性成员、拥有多个董事职位的审计委员会成员、拥有股份的审计委员会成员和具有财务和监督专业知识的审计委员会）关于前瞻性披露 (FLD) 质量和数量的信息。 [15] 只为研究项目提供数据的一方（医院或研究机构）通常不会成为研究项目的控制者，除非它积极参与研究项目的设计或要求研究人员分享衍生知识产权或丰富的所有权数据。 [16] 出于这个原因，教师应该分享 IL 教学的所有权——但如何？在本案例研究中，社区大学图书馆员解释了他们如何成功培训教师将 IL 融入他们的英语作文课程并独立教授 IL。 [17] 本研究结果表明，管理层持股对公司发生的财务困境具有正向且显着的影响。 [18] 股权结构变量分为境内外股权，以公司持股比例计算，盈利能力以ROA计算，公司规模以ln（自然对数）总资产计算，CSR披露以ISR指数计算公司披露除以社会责任披露的数量。 [19] 能够证明其潜力的初创公司将能够吸引更多的资本融资，这是初创公司成为独角兽的估值增加的潜在原因之一，当它们在社会中表现出“破坏性”影响并提供解决问题的解决方案更容易满足社区需求，那么投资者将进行大价值投资，而不仅仅是一家大公司，他们将根据投资价值划分股权分配。 [20] Felizzi 和 Launonen 之前拥有诺华的股份。 [21] 用于衡量管理权势的代理指标是 CEO 的股份所有权和 CEO 的任期。 [22] nan [23] nan [24] nan [25] nan [26] nan [27] nan [28] nan [29] nan [30] nan [31] nan [32] nan [33] nan [34]
corporate social responsibility
Based on the empirical results, the influencing variables positive and significant impact on profitability is Managerial Share Ownership, Audit Committee Effectiveness, Corporate Social Responsibility, company size. [1] The results showed that partially the board of commissioners variable, auditor variable, and public share ownership variable had no effect on the extent of corporate social responsibility (CSR) disclosure, while the audit committee variable affected the extent of corporate social responsibility (CSR) disclosure. [2] The results showed that: (1) leverage as measured by Debt Ratio has no significant positive effect on disclosure of Corporate Social Responsibility, (2) Public ownership as measured by Public Share Ownership has a positive effect on disclosure of Corporate Social Responsibility , (3) board of commissioners as measured by The size of the Board of Commissioners of the company has a positive effect on disclosure of Corporate Social Responsibility , (4) profitability as measured by the value of Return On Assets has a positive effect on disclosure of Corporate Social Responsibility. [3] The results conclude that the profitability has a positive effect on disclosure of corporate social responsibility reports, while company age and public share ownership does not significantly affect the disclosure of corporate social responsibility reports. [4]根据实证结果，对盈利能力产生积极和显着影响的影响变量是管理层持股、审计委员会有效性、企业社会责任、公司规模。 [1] 结果表明，部分委员变量、审计师变量和公众持股变量对企业社会责任（CSR）披露程度没有影响，而审计委员会变量对企业社会责任（CSR）披露程度有影响。 . [2] nan [3] nan [4]
dividend payout ratio
The market to book value of equity can be used to calculate the investment opportunity set, the lagged dividend can be calculated using the dividend payout ratio from the previous year, managerial ownership can be calculated as a percentage of total share ownership divided by total company shares, and dividend policy can be calculated using the dividend payout ratio. [1] This study aims to analyze the variable confirmation between the dividend payout ratio variable with the profitability variable and the lagged dividend variable by looking at the role of the share ownership variable as a dummy mediate variable. [2]股权的市场账面价值可用于计算投资机会集，滞后股息可使用上一年的股息支付率计算，管理层所有权可计算为占总股本的百分比除以公司总股本, 并且可以使用股息支付率计算股息政策。 [1] 本研究旨在通过查看股权变量作为虚拟中介变量的作用，分析股息支付率变量与盈利能力变量和滞后股息变量之间的变量确认。 [2]
Employee Share Ownership
We find that total disclosure is significantly related to having employee share ownership, a Big 4 auditor, a larger board of directors, a majority independent board, independent chair, an audit and nomination committee and higher ROA. [1] The aim of this work is to carry out an exploratory study on the situation of employee share ownership in Morocco in order to detect the effects induced by ownership on motivation, organizational involvement, and the intention to leave. [2] Purpose: In this research, we try to answer the question of when broad-based employee share ownership (ESO) is more likely to be used and how it can be managed more effectively from the vertical fit perspective in strategic human resource management. [3] Accordingly, three main employee participation practices are widely recognized in the field: employee management or decision-making, profit-sharing and employee share ownership. [4] In this paper, we assess the development of financial participation schemes, employee share ownership and profit-sharing in selected European countries and the degree to which they are correlated with strategic human resource management, and industrial relations, that is collective bargaining, unionization and works councils, and national context. [5] Utilising data from the European Federation of Employee Share Ownership (EFES) and the Bureau Van Dijk Orbis database, this relation is analysed using multiple linear regression with continuous and categorical predictors. [6] The role of prospector strategy on the adoption and effectiveness of broad-based employee share ownership (ESO) is examined in an unbalanced panel sample of 616 organizations (1,616 organization-ye. [7] Using French establishments, we explore the impact of profit sharing and employee share ownership schemes on various measures of conflict. [8]我们发现，总披露与员工持股、四大审计师、更大的董事会、多数独立董事会、独立主席、审计和提名委员会以及更高的 ROA 显着相关。 [1] 这项工作的目的是对摩洛哥员工持股情况进行探索性研究，以检测所有权对动机、组织参与和离职意愿的影响。 [2] nan [3] nan [4] nan [5] nan [6] nan [7] nan [8]
Public Share Ownership
This research aims to determine the Effect of Liquidity, Profitability, Company Size, and Public Share Ownership on Disclosure of Annual Reports on Property and Real Estate Companies Listed on the Indonesia Stock Exchange. [1] The results showed that partially the board of commissioners variable, auditor variable, and public share ownership variable had no effect on the extent of corporate social responsibility (CSR) disclosure, while the audit committee variable affected the extent of corporate social responsibility (CSR) disclosure. [2] This study aims to determine the effect of company size, profitability, leverage and public share ownership on CSR disclosures of food and beverage companies. [3] The results showed that: (1) leverage as measured by Debt Ratio has no significant positive effect on disclosure of Corporate Social Responsibility, (2) Public ownership as measured by Public Share Ownership has a positive effect on disclosure of Corporate Social Responsibility , (3) board of commissioners as measured by The size of the Board of Commissioners of the company has a positive effect on disclosure of Corporate Social Responsibility , (4) profitability as measured by the value of Return On Assets has a positive effect on disclosure of Corporate Social Responsibility. [4] The purpose of this study was to examine the effect of industry type, profitability and public share ownership on ISR disclosures on companies listed in the List of Sharia Securities (DES) for the 2013-2016 period and obtained thirty company samples. [5] The results showed that company size influences positively and significantly CSR disclosure, the company's growth does not influence positively and significantly CSR disclosure, profitability influences positively but does not influence significantly CSR disclosure, and public share ownership does not influence positively and significantly CSR disclosure. [6] The results conclude that the profitability has a positive effect on disclosure of corporate social responsibility reports, while company age and public share ownership does not significantly affect the disclosure of corporate social responsibility reports. [7]本研究旨在确定流动性、盈利能力、公司规模和公众持股对在印度尼西亚证券交易所上市的房地产和房地产公司年度报告披露的影响。 [1] 结果表明，部分委员变量、审计师变量和公众持股变量对企业社会责任（CSR）披露程度没有影响，而审计委员会变量对企业社会责任（CSR）披露程度有影响。 . [2] nan [3] nan [4] nan [5] nan [6] nan [7]
Institutional Share Ownership
finance, financial stability, external pressure, institutional share ownership, ineffective supervision, influence on the nature of the industry, quality of external auditors, replacement of auditors, change of directors and political relations to financial statement fraud. [1] It decreases with firm size and the proportion of institutional share ownership. [2] The results showed that the GCG-forming variables consisting of institutional share ownership, managerial share ownership, board of directors, independent board of commissioners and audit committee do have effect on company profitability. [3] Certain considerations in determining the sample or respondent in this study are manufacturing companies that are consistently listed on the IDX website during the 2015-2019 period and companies that have managerial and institutional share ownership data respectively during the observation period. [4]财务、财务稳定性、外部压力、机构持股、监管不力、对行业性质的影响、外部审计师的质量、审计师的更换、董事变动以及与财务报表欺诈的政治关系。 [1] 它随着公司规模和机构持股比例的增加而降低。 [2] nan [3] nan [4]
Family Share Ownership
The higher the family share ownership in the company, the higher the level of CSR implementation of the company, for this reason CSR implementation in family companies needs to be increased so that the company gets the legitimacy of the survival of the stakeholders. [1] The controlling shareholders are proxied by the family share ownership and the proportion of the controlling shareholder family members on the board of directors. [2] This study is conducted to examine the effect of family share ownership on the dividend policy of manufacturing companies in the Indonesia Stock Exchange (IDX). [3]家族企业在企业中的持股比例越高，企业的CSR执行水平就越高，为此需要加大家族企业的CSR执行力度，使企业获得利益相关者生存的合法性。 [1] nan [2] nan [3]
Common Share Ownership
The article is devoted to the peculiarities of legal regulation of the redistribution of shares in the right of common share ownership. [1] In this article, based on the analysis of the current civil legislation, judicial practice and scientific literature, some problems of the division of property in common share ownership and the separation of a share from common property are investigated. [2] The article analyzes legal procedures for the forced reissuance of the right of permanent (unlimited) property use, the emergence of the right of common share ownership of citizens who are the owners of a premises (apartments) in multi-family residential house, the forced transfer to public property of heirless estate, redistribution of landed property among different levels of public authority, transfer of a land lot which cannot by law belong to a citizen or a legal entity to public property, as well as a number of others issues. [3]文章专门讨论了普通股所有权中股份再分配的法律规定的特殊性。 [1] 本文在对现行民事立法、司法实践和科学文献的分析的基础上，对共有财产分割和股权与共有财产分离的若干问题进行了探讨。 [2] nan [3]
Managerial Share Ownership
Empirical results of this study indicate that managerial stock ownership (MSO) has a negative and not significant effect; then for institutional ownership (ISO) positive and significant effect; Managerial share ownership (MSO) moderated by BUMN companies has a negative and not significant effect; meanwhile, for institutional share ownership (ISO) has positive and significant effect on dividend policy. [1] Based on the empirical results, the influencing variables positive and significant impact on profitability is Managerial Share Ownership, Audit Committee Effectiveness, Corporate Social Responsibility, company size. [2] This research aims to find out the effect of good corporate governance mechanism proxied on managerial share ownership, independent commissioners and independent audit committee toward firm value which is intervining earning quality and financial performance on manufactured company which recorded in Indonesia Stock Exchange. [3]本研究的实证结果表明，管理层持股（MSO）具有负向且不显着的影响；然后对机构所有权（ISO）产生积极而显着的影响；由 BUMN 公司调节的管理股权 (MSO) 具有负面且不显着的影响；同时，机构持股（ISO）对股利政策具有积极而显着的影响。 [1] 根据实证结果，对盈利能力产生积极和显着影响的影响变量是管理层持股、审计委员会有效性、企业社会责任、公司规模。 [2] nan [3]
Executive Share Ownership
This study aims to determine the effect of executive share ownership, executive compensation and independent commissioners on tax avoidance. [1] The factors that influenced the fraudulent financial statements of state-owned companies on the Indonesia Stock Exchange were executive share ownership, CEO education and auditor changes. [2]本研究旨在确定高管持股、高管薪酬和独立专员对避税的影响。 [1] 影响印尼证券交易所国有公司财务报表造假的因素是高管持股、CEO 教育和审计师变动。 [2]
share ownership structure
Main findings: The authors found that corporate attributes have a statistically positive and significant impact on the implementation of integrated reporting framework, that share ownership structure and firm age have an insignificant influence over corporate implementation of the integrated reporting framework. [1] ,The literature arrives at no consensus on the benefits/drawbacks of this type of share ownership structure which means that many topics of research require further academic examination. [2]主要发现：作者发现，企业属性对综合报告框架的实施具有统计学上的正向和显着影响，股权结构和公司年龄对综合报告框架的企业实施影响不显着。 [1] nan [2]
share ownership variable
This study aims to analyze the variable confirmation between the dividend payout ratio variable with the profitability variable and the lagged dividend variable by looking at the role of the share ownership variable as a dummy mediate variable. [1] The results showed that partially the board of commissioners variable, auditor variable, and public share ownership variable had no effect on the extent of corporate social responsibility (CSR) disclosure, while the audit committee variable affected the extent of corporate social responsibility (CSR) disclosure. [2]本研究旨在通过查看股权变量作为虚拟中介变量的作用，分析股息支付率变量与盈利能力变量和滞后股息变量之间的变量确认。 [1] 结果表明，部分委员变量、审计师变量和公众持股变量对企业社会责任（CSR）披露程度没有影响，而审计委员会变量对企业社会责任（CSR）披露程度有影响。 . [2]