Who Governs? Corporate Ownership and Control Structures in Europe

2004 ◽  
Author(s):  
Tom Kirchmaier ◽  
Jeremy Grant
2012 ◽  
Vol 9 (2) ◽  
pp. 94-105
Author(s):  
Ioraver Nyenger Tsegba ◽  
John Iorpenda Sar

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.


2002 ◽  
Vol 16 (2) ◽  
pp. 109-124 ◽  
Author(s):  
William E. Shafer ◽  
D. Jordan Lowe ◽  
Timothy J. Fogarty

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.


1981 ◽  
Vol 107 (2) ◽  
pp. 183-198
Author(s):  
Klaus R. Ludwig ◽  
Richard T. Olive

2018 ◽  
Vol 14 (1) ◽  
pp. 50-56 ◽  
Author(s):  
Alex Kostyuk ◽  
Yaroslav Mozghovyi ◽  
Dmytro Govorun

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.


2021 ◽  
Vol 20 (1) ◽  
pp. 89-111
Author(s):  
R Ramakrishnan

The current COVID-19 virus has put the entire world in lockdown, creating one of the worst times of a VUCA world. The changes that are happening because of the pandemic are large scale and occur suddenly. There is a shortage of leadership everywhere. Leaders are unprepared to lead effectively. In this fast-changing and disruptive environment, command and control structures fail. Leaders are expected to act on incomplete or insufficient information. They do not know where to start to drive change as increased complexity makes it difficult. Leaders lack time to reflect and end up acting too quickly or acting too late as they get stuck in analysis paralysis. They are far removed from the source and are forced to act with a limited understanding of events and their meanings. The role and type of leadership are being tested as we are trying to come out of this crisis. Leaders cannot predict the future but need to make sense of it in order to thrive. This paper would analyse challenges that are being faced by leaders in this critical period and how these can be converted into opportunities like a vaccine for the virus.


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