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27.991  Articles
The case of corporate financial statement fraud committed by company management is a phenomenon that often occurs and occurs repeatedly. This condition is exacerbated by the involvement of external auditors to support the fraud. This study aims to determi... see more

This study analyzes the effect of board characteristics as a corporate governance mechanism on corporate performance with ownership concentration as a moderating variable. We conduct this study because there are still rarely studies that examine the effec... see more

Objective: To evaluate the influence of ownership concentration on variation in corporate performance before and after initial public offerings (IPO) in firms launched on B3.Methods: Economic and financial information was obtained from the reference forms... see more

The ownership and value relationship of the company has a lot of contentious issues. Previous studies have only examined the linear effect of ownership concentration on company value. In contrast to previous studies, the novelty of this study is to test t... see more

Objective: To evaluate the influence of ownership concentration on variation in corporate performance before and after initial public offerings (IPO) in firms launched on B3.Methods: Economic and financial information was obtained from the reference forms... see more

This paper describes empirical evidence investigated the effect of ownership concentration and firm’s size on the accounting information value relevance. Ownership concentration (OC) is measured by Herfindahl index; firm's size is measured by a log of tot... see more

The purpose of this article is to present the results of empirical research on the relationship between a degree of concentration of ownership and control with regularity and amount of dividend payment. Two hypotheses were set. Hypothesis H1 stipulates th... see more

The main aim of this article is to verify the research hypothesis stating that in most employee-owned companies the growth in concentration of ownership is accompanied by the decrease in profitability of assets. Empirical studies were conducted among 15 e... see more

This paper analyzes the effect of the concentration of stock ownership (mixed or private) on the liquidity of shares in the Colombian stock market, for a representative sample of 15 companies listed on that market during the period between 2010 and 2016. ... see more

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