The Influence of Fair Value Measurement on the Pledge of Overconfident Major Shareholders Based on Multiple Regression and Fisher Test by Wei Wang, Xiao-Hui Qu, Jian-Ju Du, Jia-Ming Zhu

“…Adopting fair value measurement may bring more earnings fluctuations and induce irrational psychology and radical financing behavior of managers and major shareholders. Based on behavioral corporate governance theory, using the sample of A-share nonfinancial listed companies of China during 2015–2017, this paper empirically examines the regulatory effect of fair value measurement; that is, whether fair value measurement affects the company’s financing decisions when major shareholders have irrational psychological characteristics, i.e., overconfidence. …”
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Board Financial Expertise and Corporate Cash Holdings: Moderating Role of Multiple Large Shareholders in Emerging Family Firms by Wu MengYun, Um-e-Habiba, Muhammad Husnain, Bushra Sarwar, Waris Ali

“…This study contributes to the literature by exploring the relationship between board financial expertise and cash holding policy and further showing how this relation is moderated by multiple large shareholders (MLS). This research is based on agency theory, resource dependence, trade-off, and pecking order theory to confirm how resourceful directors screen cash holding practices. …”
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Impact of COBIT5 Framework Application in the Efficiency and Effectiveness of Information Technology. “An Applied Analytical study of a sample of Iraqi Private Shareholding Banks” by Abdul Ridha S. AL-Basri, Adnan Mohammmed

“…It is important to create value, which is important for shareholders and helps in achieving the objectives of the institutions and continuity through access to efficiency and effectiveness, the problem of research shows the risks and electronic financial manipulation, which requires great attention in the field of internal control to face those risks, which is increased by increasing the use of information technology. …”
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Corporate Governance in Companies with State Participation by K. P. Kharchilava, A. Yu. Bottaev

Subjects: “…shareholder…”
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Les pratiques publiques de capital-investissement en faveur du développement by Océane Ronal

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Accompagner sans financer : une nouvelle doctrine d’investissement de l’État au capital des ETI by Laure-Anne Parpaleix, Kevin Levillain, Blanche Segrestin

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Enrôler les dirigeants pour contrôler l’entreprise : le répertoire d’action des fonds d’investissement by Fabien Foureault

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État actionnaire et capitalisme de connivence au Maroc : le cas de la Caisse de dépôt et de gestion (CDG) by Mohamed Oubenal, Abdellatif Zeroual

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Dexia, ou la faillite d’une régulation du crédit local par le marché by Edoardo Ferlazzo

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PROSPECTS FOR COMPLETION OF INCOMPLETE BUILDING OBJECTS by A. Kozlovskii, N. Moiseenko

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Ekspropriasi multiple largeshareholders dan nilai perusahaan: pengujian mediasi kebijakan dividen by Yovita Vivianty Indriadewi Atmadjaja, I Made Narsa, Andry Irwanto

Subjects: “…ekspropriasi, multiple large shareholders, kebijakan dividen, nilai perusahaan…”
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Analyse d’un genre de discours spécialisé : les lettres annuelles de Warren Buffett aux actionnaires de Berkshire Hathaway et leur spécificité by Catherine RESCHE

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Virtual general meetings by Radović Vuk G.

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Jurisprudential Study of Possible States of the Nature of Stocks of Corporations Based on the Consistent Explanation of Jurisprudential Results by Seyed Ahmad Ameli, Seyed Amir Hosseini

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Research of the problems of project financing of construction of residential real estate using the escrow account mechanism by I. A. Pantyukov, V. A. Opekunov

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Ownership dynamics and share pledging behavior in emerging markets: a zero-inflated model approach by V. Vijayagopal, M. Thenmozhi

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PROSPECTS OF DEVELOPMENT OF HOUSING CONSTRUCTION by E. Bogomolova, A. Kozlovskiy, N. Moiseenko

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THE MAIN PROBLEMS OF THE DEVELOPMENT OF INSURANCE SERVICES IN THE AGRICULTURAL SECTOR OF THE REPUBLIC OF TAJIKISTAN AND THE WAYS OF ITS SOLUTION by G. Jabarov

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The Financial Trap of Short-Term Focus Eroding Long-Term Value in Financial Management: A Theoretical Analysis by Stacey L. Morin

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Legitimate Expectations as an Object of Corporate Legal Relations by S. O. Slipchenko, Yu. M. Zhornokui

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