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The Influence of Leverage,Firm Size,Firm Value,and Managerial Ownership on Tax Aggressiveness in Technology Sector Companies Listed on the Indonesia Stock Exchange
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作者 Siti Nurhaliza Mukhra Iskandar Muda Narumondang Bulan Siregar 《Journal of Modern Accounting and Auditing》 2025年第3期120-130,共11页
This study aims to analyze the influence of leverage,firm size,firm value,and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange.Tax aggressiveness has bec... This study aims to analyze the influence of leverage,firm size,firm value,and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange.Tax aggressiveness has become a critical issue in corporate financial management practices,particularly in the context of optimizing tax burdens through strategies that remain within legal boundaries.The study adopts a quantitative approach using panel data regression methods.Data processing and analysis were conducted using EViews version 12.The research sample consists of 13 technology sector companies selected through purposive sampling,with an observation period spanning five years(2019-2023),resulting in a total of 65 observations.The analysis results indicate that leverage and firm value have a negative effect on tax aggressiveness.Conversely,managerial ownership is found to have a positive effect on tax aggressiveness.Meanwhile,firm size does not show a significant influence on tax aggressiveness. 展开更多
关键词 tax aggressiveness leverage firm size firm value managerial ownership
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The Impact of Common Ownership on Management Innovation
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作者 Liu Fu Xu Kun 《Contemporary Social Sciences》 2025年第4期16-37,共22页
Management innovation is a key driver of total factor productivity and plays a crucial role in developing new quality productive forces.As China’s capital market continues to develop,the prevalence of common ownershi... Management innovation is a key driver of total factor productivity and plays a crucial role in developing new quality productive forces.As China’s capital market continues to develop,the prevalence of common ownership—investors who hold significant stakes in multiple firms—has grown,raising the question of how it influences corporate management innovation.This study empirically investigates this issue using panel data from A-share listed companies in China between 2014 and 2022.The findings reveal an inverted U-shaped relationship between common ownership and management innovation.Specifically,institutional common ownership exerts no significant effect,while non-institutional common ownership exhibits a significant inverted U-shaped influence.Mechanism analysis suggests that common ownership often appoints shared directors,supervisors,and senior executives across firms,which in turn significantly impacts corporate management innovation.Further analysis indicates that common ownership in the primary and tertiary industries significantly influences management innovation,whereas that in the secondary industry does not show such an effect.This study offers valuable insights for corporate governance,business management,and investor decision-making and provides important references for policymakers in formulating governance-related regulations. 展开更多
关键词 common ownership management innovation shared directors SUPERVISORS and senior executives
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Distribution of Value-added Income of Rural Land Collective Ownership
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作者 Bing ZHAN 《Asian Agricultural Research》 2025年第2期27-29,共3页
In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific im... In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific implementation of rural revitalization strategy.Based on the entry of rural collectively-owned construction land into the market and the compensation system for land expropriation,this paper discusses in detail the distribution of value-added income of rural land collective ownership,analyzes the current situation,existing problems and causes of the current distribution mechanism,and puts forward countermeasures and suggestions for optimizing the distribution mechanism.Through literature research and case analysis,this paper reveals the unfair phenomenon in the distribution of value-added income of rural land,and discusses the roles and responsibilities of government,collective organizations and individual farmers in the distribution of income.The results show that establishing a fair and reasonable income distribution mechanism,strengthening the construction of laws and regulations,improving farmers participation and protecting their rights and interests are the key to optimizing the distribution of rural land value-added income.In addition,it is expected that this paper will provide some theoretical basis and practical guidance for improving the distribution mechanism of value-added income of rural land collective ownership. 展开更多
关键词 Collective land ownership Distribution of value-added income Farmers rights and interests Urban-rural integration Rural revitalization
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The CPC’s Century-Long Exploration of a Socialist Ownership System
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作者 Fang Fuqian 《China Economist》 2022年第3期43-61,共19页
Throughout its century-long history,the Communist Party of China(CPC)has been striving to explore and implement an ownership system of the means of production.Upon its founding in 1921,the Party envisioned to create a... Throughout its century-long history,the Communist Party of China(CPC)has been striving to explore and implement an ownership system of the means of production.Upon its founding in 1921,the Party envisioned to create a sole ownership system after the victory of the National Revolution.In war times,land issues dominated the agenda of the Party’s work on the ownership structure since most of its bases and liberated areas were in the countryside.After the founding of the People’s Republic of China in 1949,China established a basic socialist economic system through“one industrialization and three transformations,”i.e.socialist industrialization and the transformations of agriculture,artisanal production,and capitalist industry and commerce.This nascent socialist economic system was characterized by the sole public ownership of the means of production and a highly centralized planned economy.Since the reform and opening up in 1978,the Party took bold steps to explore and reform the socialist ownership system under the principle to keep public ownership as the mainstay and allow diverse forms of ownership to develop side by side.In the new era,the Party has redefined China’s basic socialist economic system by creating a mixed ownership structure at two levels with public ownership as the mainstay.China’s increasing economic vitality and dynamism have witnessed the exploration and growth of this mixed ownership system. 展开更多
关键词 ownership structure sole public ownership mixed ownership EXPLORATION IMPLEMENTATION
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Ownership Structure and Earnings Quality of Listed Financial Firms in Nigeria
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作者 Oladejo Abiodun Oyebamiji 《Journal of Business Administration Research》 2021年第2期21-32,共12页
The study determined the effect of ownership structure on earnings quality of listed financial firms in Nigeria.The study employed secondary data.The study population comprised all the 16 listed financial firms on the... The study determined the effect of ownership structure on earnings quality of listed financial firms in Nigeria.The study employed secondary data.The study population comprised all the 16 listed financial firms on the Nigerian Stock Exchange.Purposive sampling technique was adopted to select top 10 banks whose shares are consistently traded on the stock market.Data for ownership structure and earnings quality were sourced from the audited financial statements of the selected firms and the Nigerian Stock Exchange Factbook over a period of 10 years(2009-2018).Collected data were analyzed using pooled ordinary least square,fixed effect and random effect estimation techniques.The result from the study showed that institutional ownership(t=4.3,p˂0.05)had a positive and statistically significant relationship with earnings quality while ownership concentration(t=-2.5,p˂0.05)had a negative and significant relationship with earnings quality.The study recommended that the institutional ownership which shows a positive relationship with earnings quality enables improved earnings of the sampled listed banks.More institutional participation should be allowed in the Nigerian listed banks as it was proved that they have the power to monitor the affairs of managers as this will have a positive impact on earnings.Concentration ownership gives managers incentives to manage earnings to achieve short term opportunistic interest;therefore it should not be encouraged. 展开更多
关键词 ownership concentration Institutional ownership Managerial ownership Earnings quality
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Modeling household car ownership using ordered logistic regression model 被引量:3
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作者 邓一凌 过秀成 《Journal of Southeast University(English Edition)》 EI CAS 2014年第4期500-505,共6页
Considering both the discrete and ordered nature of the household car ownership an ordered logistic regression model to predict household car ownership is established by using the data of Nanjing Household Travel Surv... Considering both the discrete and ordered nature of the household car ownership an ordered logistic regression model to predict household car ownership is established by using the data of Nanjing Household Travel Survey in the year 2012. The model results show that some household characteristics such as the number of driver licenses household income and home location are significant.Yet the intersection density indicating the street patterns of home location and the dummy near the subway and the bus stop density indicating the transit accessibility of home location are insignificant.The model estimation obtains a good γ2 the goodness of fit of the model and the model validation also shows a good performance in prediction.The marginal effects of all the significant explanatory variables are calculated to quantify the odds change in the household car ownership following a one-unit change in the explanatory variables. 展开更多
关键词 household car ownership ordered logisticregression model marginal effect household characteristics neighborhood characteristics
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Investor Protection,Ownership Structure and Corporate Valuation
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作者 刘培堂 吴冲锋 《Journal of Southwest Jiaotong University(English Edition)》 2007年第1期55-58,共4页
The purpose of this paper is to investigate the relationship between investor protection, ownership structure and corporate valuation. La Porta showed that there existed a simple linear relationship between corporate ... The purpose of this paper is to investigate the relationship between investor protection, ownership structure and corporate valuation. La Porta showed that there existed a simple linear relationship between corporate valuation and the holding percentage of controlling shareholders. But recent empirical evidence does not support it. A nonlinear relationship is proved between ownership structure and corporate valuaton by relaxing the assumption of La Porta's model in this paper. There exists a positive relation between investor protection and corporate valuation. Our empirical research shows that this relation is significantly positive indeed. 展开更多
关键词 Investor protection Corporate valuation ownership structure CROSS-LISTING Splitting of corporate ownership
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Comparative Analysis of Managerial Ownership and Its Effect on Corporate Performance in Selected Asian and European Transition Economies
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作者 Darko Tipuric Domagoj Hruska Maja Darabos 《Chinese Business Review》 2011年第4期255-265,共11页
This paper analyzes determinants and consequences of managerial ownership within ownership structures of the selected European and Asian transition countries. Focus of the analysis is the influence of the specific uni... This paper analyzes determinants and consequences of managerial ownership within ownership structures of the selected European and Asian transition countries. Focus of the analysis is the influence of the specific unification of ownership and control on corporate performance. Findings in the paper are based on research that produced empirical data for Croatia which is subsequently compared with evidence from other Asian and European transition countries facing the same issues. Consequently, transitional ownership structures, influenced by actual privatization process, like emergent corporate governance mechanisms, highly concentrated ownership and undeveloped markets for corporate control are also described. Research findings show that direct or indirect managerial ownership are important phenomena in transition countries, research has also shown that stable and concentrated managerial ownership have positive effects on firms' profitability in the observed transitional environments. 展开更多
关键词 TRANSITION corporate governance market for corporate control ownership structure managerial ownership
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Car Ownership and the Impact of Built Environment, Demographics and Transport Systems
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作者 RolfMoeckel Di Yang 《Journal of Civil Engineering and Architecture》 2016年第5期587-595,共9页
Auto ownership is one of the most important linkages between travel demand and land use. Residents in denser, urban or more transit accessible neighborhoods tend to own fewer cars. Car ownership influences almost all ... Auto ownership is one of the most important linkages between travel demand and land use. Residents in denser, urban or more transit accessible neighborhoods tend to own fewer cars. Car ownership influences almost all aspects of travel behavior, including travel frequency, travel distances, mode choice and time-of-day choice. At the same time, car ownership affects residential location choices, as households owning cars are less likely to choose urban neighborhoods than households without cars. This paper describes a new microscopic auto-ownership model that has been estimated with survey data. The model is fully integrated with a land use and a transportation model to capture: (1) how owning a car affects travel behavior and location choice; and (2) how the built environment and the transportation needs affect auto-ownership decisions. The model has been validated against census data and is fully operational. 展开更多
关键词 Auto ownership vehicle ownership discrete choice logistic regression land-use/transport interactions.
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Corporate Governance, Ownership and Financial Distress of Publicly Listed Companies in China 被引量:12
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作者 WangZhen LiuLi ChenChao 《Petroleum Science》 SCIE CAS CSCD 2004年第1期90-96,共7页
This paper examines the effects of internal control mechanisms on the financial distress of publicly listed companies in China. Using t-test and Logistic regression analysis, we investigated the following aspects: own... This paper examines the effects of internal control mechanisms on the financial distress of publicly listed companies in China. Using t-test and Logistic regression analysis, we investigated the following aspects: ownership by top managers and the CEO, the number of directors, the percentage of inside directors, CEO duality, and ownership concentration. The empirical tests indicate a lower probability of financial distress when ownership by top managers and that by the CEO are higher. The evidence also shows that a combination of two parts, the CEO and the chairman of the board, may influence the internal control system of a publicly listed companies. 展开更多
关键词 Financial distress corporate governance ownership
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Item Ownership Relationship Semantic Learning Strategy for Personalized Service Robot 被引量:4
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作者 Hao Wu Zhao-Wei Chen +2 位作者 Guo-Hui Tian Qing Ma Meng-Lin Jiao 《International Journal of Automation and computing》 EI CSCD 2020年第3期390-402,共13页
In order to satisfy the robotic personalized service requirements that can select exclusive items to perform inference and planning according to different service individuals,the service robots need to have the abilit... In order to satisfy the robotic personalized service requirements that can select exclusive items to perform inference and planning according to different service individuals,the service robots need to have the ability to independently obtain the ownership relationship between humans and their carrying items.In this work,we present a novel semantic learning strategy for item ownership.Firstly,a human-carrying-items detection network based on human posture estimation and object detection model is used.Then,the transferred convolutional neural network is used to extract the characteristics of the objects and the back-end classifier to recognize the object instance.At the same time,the face detection and recognition model are used to identify the service individual.Finally,on the basis of the former two,the active learning of ownership items is completed.The experimental results show that the proposed ownership semantic learning strategy can determine the ownership relationship of private goods accurately and efficiently.The solution of this problem can improve the intelligence level of robot life service. 展开更多
关键词 Service robot ownership relationship convolutional neural network human-object spatial relationship personalized service
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Impact of Enterprise Ownership and Size on Registered Hematotoxicity in Benzene-exposed Workers 被引量:3
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作者 WANG Bo Shen HAN Lei +7 位作者 YANG Dan Dan ZHANG Juan YIN Li Hong ZHANG Meng Ying XU Kai XING Cai Hong ZHU Bao Li PU Yue Pu 《Biomedical and Environmental Sciences》 SCIE CAS CSCD 2018年第12期917-921,共5页
Benzene is a classified as ahuman carcinogen that can cause myelodysplastic syndrome and acute myelogenousleukemia;.This compound is also a potent toxin suppressing the bone marrow.Accordingly,benzene causes serious h... Benzene is a classified as ahuman carcinogen that can cause myelodysplastic syndrome and acute myelogenousleukemia;.This compound is also a potent toxin suppressing the bone marrow.Accordingly,benzene causes serious hematological adverse effects,such as pancytopenia and aplastic 展开更多
关键词 SOE Impact of Enterprise ownership and Size on Registered Hematotoxicity in Benzene-exposed Workers TWA
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Research on Financial Performance of State-owned Enterprise Mixed Ownership Reform 被引量:2
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作者 DU Qian 《International English Education Research》 2018年第4期13-16,共4页
Mixed ownership is an important form of realization of China's economic system reform and development, and it is also the main direction of state-owned enterprise reform. In order to further promote the deepening of ... Mixed ownership is an important form of realization of China's economic system reform and development, and it is also the main direction of state-owned enterprise reform. In order to further promote the deepening of the reform of mixed ownership, this paper randomly selects 200 listed state-owned enterprises as research objects, and studies the trends of the financial performance of these enterprises from the mixed state-owned enterprises and non-mixed-modification enterprises in the five years from 2013 to 2017, and compares their various trends. Financial indicators, a comprehensive evaluation of the problems and causes in the reform of the mixed ownership system, and then propose countermeasures to further deepen the reform of mixed ownership based on the research conclusions. 展开更多
关键词 state-owned enterprises mixed ownership reform financial performance empirical research
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SOE Ownership Diversification and Environmental Performance 被引量:1
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作者 Du Wencui Niu Haipeng Zhang Pingdan 《China Economist》 2018年第3期54-65,共12页
Based on the panel data of China's 34 industrial sectors during 2005-2013, this paper tests the water pollution effects of SOE ownership diversification in China. The result shows that in general, greater state ow... Based on the panel data of China's 34 industrial sectors during 2005-2013, this paper tests the water pollution effects of SOE ownership diversification in China. The result shows that in general, greater state ownership and less private ownership in a sector will lead to lower water pollution intensity. Test of threshold effect shows that, irrespective of its current level, an increase in state ownership helps improve the environment by different degrees. When pollution intensity is low, ownership diversification helps reduce pollution intensity; when pollution intensity is high, state ownership is the optimal choice for mitigating pollution. This paper's findings suggest that while advancing the mixedownership reform of SOEs, China cannot relax the environmental responsibilities of SOEs, and still less should economic interests override environmental concerns. 展开更多
关键词 ownership diversification POLLUTION threshold effect
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Support Vector Machine Prediction Modeling for Automobile Ownership 被引量:1
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作者 Ruidong Zhang Xinguang Zhang 《Journal of Computer and Communications》 2022年第6期37-43,共7页
To address some inherent defects of artificial neural networks, such as insufficient generalization performance, local extremum problem, and dimensional catastrophe problem, a support vector machine was proposed and a... To address some inherent defects of artificial neural networks, such as insufficient generalization performance, local extremum problem, and dimensional catastrophe problem, a support vector machine was proposed and applied to the modeling of automobile ownership prediction. By analyzing the data on automobile ownership and its influencing factors, the learning sample couples for automobile ownership prediction modeling were constructed, and support vector machine (SVM) was used to regression the nonlinear function relation of automobile ownership prediction model, and the established automobile ownership prediction model was used to predict the automobile ownership in different years. To reduce the impact on the accuracy of automobile ownership prediction caused by the large order of magnitude difference between the data of automobile ownership and its influence factors, the normalization method was used to pre-process the automobile ownership and its influence factors, and the inverse normalization was used to process the automobile ownership prediction results. The comparison between the automobile ownership prediction results and the statistical results shows that the automobile ownership prediction model has good generalization performance, and the support vector machine is an effective method to model the automobile ownership prediction. 展开更多
关键词 Automobile ownership PREDICTION Support Vector Machine
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Does Hospital Ownership Influence Hand Hygiene Compliance?
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作者 叶丽萍 张新平 赖晓全 《Journal of Huazhong University of Science and Technology(Medical Sciences)》 SCIE CAS 2017年第5期787-794,共8页
The issue as to whether hospital ownership has an impact on the quality of care has long been a serious concern. Hand hygiene(HH) compliance is regarded as an important indicator of the quality of care in the contro... The issue as to whether hospital ownership has an impact on the quality of care has long been a serious concern. Hand hygiene(HH) compliance is regarded as an important indicator of the quality of care in the control of hospital-acquired infections. However, little information is available on whether hospital ownership influences HH compliance. In this study, of 229 hospitals selected from Hubei province in China, 152 were public and 77 were private hospitals. A total of 23 652 healthcare workers(HCWs) were surveyed, using a convenience sampling. HH compliance, the WHO's "My Five Moments for hand hygiene"(5 MHH), among HCWs, together with the factors of hospital ownership, training frequency, bed occupancy rates, etc. were collected. Univariate analysis and ordinal logistic regression analysis were used to analyze factors affecting HH compliance. Overall, HH compliance rates were 67% and 79% for public and private hospitals, respectively. The HH compliance rates of HCWs and 5 MHH were between 55% and 95%, and influenced by hospital ownership(P〈0.05), excluding compliance rate at the moment after body fluid exposure, and other influence factors included training frequency and bed occupancy rate(P〈0.05). HH compliance is better in private than in public hospitals. Hospital ownership is a significant factor affecting HH compliance, in addition to training frequency and bed occupancy rate. 展开更多
关键词 hospital ownership hand hygiene compliance influence factors ordinal logistic regression analysis
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Analysis on "State Ownership of Climate Resources"
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作者 Xiaobo Bo Jia Feng 《Meteorological and Environmental Research》 CAS 2013年第7期39-42,46,共5页
Climate resources are not scarce resources, nor do they conform to basic characteristics of the legal conception of "objects" which is used in the legal context. It is a violation of jurisprudence to assign ownershi... Climate resources are not scarce resources, nor do they conform to basic characteristics of the legal conception of "objects" which is used in the legal context. It is a violation of jurisprudence to assign ownership of climate resources. The provisions of local regulation which stipulate that climate resources belong to the state and government therefore has the jurisdiction over the climate probe activities, which is not only counter to higher laws, but also goes against the Constitution. That makes the provisions invalid. Besides, state ownership of climate resources also creates the possibility for the state to take on liabilities for damage caused by climate disasters. The motivation for the above provisions in local regulation is to acquire the administrative approval rights and economic benefits hiding behind those rights. So the basic principles for exercising state power should be in line with basic jurisprudence and conform with provisions of the Constitution and higher laws. 展开更多
关键词 Climate resources State ownership SCARCITY OBJECT China
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>Problems and Countermeasures of Collective Land Ownership Disputes in Beijing
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作者 Ying QIAO Kening WU +1 位作者 Hongjuan WANG Qi ZHANG 《Asian Agricultural Research》 2013年第5期72-75,共4页
In 2010, No.1 document of central government demanded strengthening mediation and settlement of ownership of rural collective land, to complete confirmation of right and registration and issue of certificate of rural ... In 2010, No.1 document of central government demanded strengthening mediation and settlement of ownership of rural collective land, to complete confirmation of right and registration and issue of certificate of rural collective land in 3 years. However, the mediation and settlement of land ownership in China still remain at starting stage, and there are many problems in both theory and practice. In this situation, this paper summarizes current situations of disputes about ownership of collective land in Beijing, analyzes causes of disputes, introduces existing working mechanism, methods and problems of dispute mediation and settlement, and finally presents feasible recommendations, in the hope of providing guidance for mediation and settlement of land ownership disputes. 展开更多
关键词 BEIJING ownership of COLLECTIVE LAND TYPES of disp
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