Classical and Impulse Stochastic Control on the Optimization of Dividends with Residual Capital at Bankruptcy by Peimin Chen, Bo Li

“…In this paper, we consider the optimization problem of dividends for the terminal bankruptcy model, in which some money would be returned to shareholders at the state of terminal bankruptcy, while accounting for the tax rate and transaction cost for dividend payout. …”
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Croissance et répartition en présence d’investissements environnementaux non désirés by Laurent Cordonnier, Franck Van de Velde, Benoît Desmarchelier

“…In this most plausible scenario, an environmental policy passing by forced investments slightly stimulates growth, moderately decreases wage earners consumption in GDP (less than shareholders’), and improve employment.…”
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An Analysis of the Determinants of Corporate Social Responsibility of Brazilian Firms by Vicente Lima Crisóstomo, Maria Rafaela Oliveira

“…The findings show that CSR of Brazilian firms is inversely correlated to its ownership concentration indicating that controlling voting shareholders may not see social concerns as a priority. …”
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MARKET TRENDS IN THE DEVELOPMENT OF COMPANIES IN THE SPHERE OF INTELLECTUAL BUSINESS SERVICES by S. Ponomareva

“…Focusing on the growth prospects of the market of intellectual business services management and shareholders of companies in this sphere, as well as potential investors with each passing years will show an increased interest in the development prospects of this business, which will lead to growing needs of management companies to develop not only short-term forecasts of growth in the value of the business, but actualizes the need to develop financial strategies that turn will put forward higher requirements for the information of financial statements and budgets of companies in the sphere of intellectual business services.…”
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Earnings Persistence and Abnormal Audit Fees by Xiaohui Zhou, Pengzheng Lou, Yongmin Wu, Lijuan Zhang

“…The research provides an important reference for the management and shareholders to eliminate abnormal audit fees and for the regulatory authorities to regulate audit fees.…”
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Industry Competition and Performance Persistence in Brazilian Equity Mutual Funds by Sabrina Espinele da Silva, Leticia Fernandes Pereira, Simone Evangelista Fonseca, Robert Iquiapaza

“…Therefore, it is worth questioning the extent to which this level of concentration can affect the performance delivered to the shareholders, as greater concentration implies less competition. …”
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M&A Short-Term Performance Based on Elman Neural Network Model: Evidence from 2006 to 2019 in China by Ming Xiao, Xionghui Yang, Ge Li

“…The study shows that M&A can create considerable short-term performance for Chinese listed company shareholders. The CAR in window period reached 14.45% with a downward trend, which is the win-win result achieved through the cooperation between multiple parties and individuals driven by their respective rights and interests in the current macro-microeconomic environment in China.…”
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Ownership institutional and firm value: the mediating role of profitability in Indonesian firms by Radhi Abdul Halim Rachmat, Yana Hendayana

“…Institutional ownership refers to the shareholding structure and the parties that own or control a company. …”
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The “revolving door” or the circulation of leaders between the economic and political fields of power in Mexico by Julia Chardavoine

“…While the direct participation of business leaders in the electoral contest in Mexico tends to be solely the work of individuals who are relatively dominated in the economic field, the shareholders of the country’s main multinationals seek to align themselves with the influence practices of the large groups of the global North and prefer more discreet strategies of influence on public policies.…”
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Financialized growth regime: lessons from Stock Flow Consistent models by Luis Reyes, Jacques Mazier

“…The financialized growth rate that settled in most developed economies in the nineties is characterized by the quest for higher shareholders’ profitability, increased financial accumulation at the expense of productive accumulation and the use of leverage effects. …”
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ANALYSIS OF THE STATE OF CREDIT CONSUMER COOPERATIVES IN THE RUSSIAN FEDERATION by A. R. Simonyan

“…Special attention to the insecurity of property interests of shareholders has been paid. Recommendations for improvement of credit consumer cooperatives activities have been presented. …”
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Dividend policies and managerial ability beyond financial constraints: insights from China by Dan Hou, Ziyan Yuan, Alina Taran-Bozbay, R. M. Ammar Zahid

“…Alternative empirical estimations on a sample of 18,011 firm-year data of Chinese A-share listed companies between 2010 and 2019 indicate that managerial ability has a positive influence over cash dividend distribution, enhancing shareholders’ returns and the attractiveness of the companies on the financial market. …”
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Ownership Structure, Earnings Management and Investment Opportunity Set: Evidence from Mexican Firms by Juan M. San Martin-Reyna, Jorge A. Durán-Encalada

“…The results also demonstrate that the relevance of controlling shareholders on firm value is different when firms have or not growth opportunities. …”
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Des inégalités d’appropriation des enjeux énergétiques territoriaux? Analyse sociologique d’un instrument coopératif autour de l’éolien « citoyen » by Guillaume Christen, Philippe Hamman

“…This case allows the authors to consider the implementation of a popular shareholding instrument concerning a “citizen” wind project. …”
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PATS: Let Parties Have a Say in Threshold Group Key Sharing by Adnan Kılıç, Cansu Betin Onur, Ertan Onur

“…PATS allows parties to communicate securely to establish their shares over insecure channels. Parties (shareholders) construct a secret (key) using shares obtained at the end of the protocol. …”
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How do organisations generate and distribute value? Stakeholder value as the aim of the New Business Narrative [NBN] and Stakeholder Accounting [SA] as an information tool by José Luis Retolaza Ávalos, Leire San-Jose, R. Edward Freeman

“…Moreover, it proposes expanding from a one-dimensional perspective, focused on shareholders, to a multi-dimensional including all the stakeholders of the organisation. …”
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Can Digital Transformation and Governance Control Managerial Opportunistic Behavior in Earnings Management? by Venna Yolanda, Aria Farah Mita

“…High Audit Quality mitigates conflicts between managers and shareholders, aligning with agency theory. However, Board Characteristics, including size, independence, and meeting frequency, show no significant impact on earnings management, as most companies in the sample only comply with the minimum requirements of established corporate governance regulations, leading to homogeneity in board characteristics. …”
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Analyzing the Effect of Corporate Governance on Return on Assets (ROA) of Listed Information Technology Companies in Bangladesh by Md. Hossain, Md. Islam, Kamrun Naher

“…The results of the study are more effective to management, shareholders, creditors and potential investors to make a useful decision for the companies.…”
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THE STAGES OF FIRM LIFE CYCLE AND CAPITAL STRUCTURE RATIOS FOR COMPANIES OF INDUSTRY by Mirosław Wasilewski, Joanna Żurakowska

“…The enterprises in their stages of introduction and growth were characterised by a substantially lower level of total assets to shareholders' equity ratio in their sources of finance, when compared to those in the shake-out stage. …”
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THE STAGES OF FIRM LIFE CYCLE AND CAPITAL STRUCTURE RATIOS FOR COMPANIES OF INDUSTRY by Mirosław Wasilewski, Joanna Żurakowska

“…The enterprises in their stages of introduction and growth were characterised by a substantially lower level of total assets to shareholders' equity ratio in their sources of finance, when compared to those in the shake-out stage. …”
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