Search results for "OWNERSHIP"
showing 10 items of 109 documents
Corporate governance and its implications for sustainability reporting quality in Latin American business groups
2020
Abstract This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in emerging economies. The results show that control concentration in the groups negatively affects the quality of sustainability reporting. Variables such as foreign ownership, the age of the business group and board size help business groups to improve the quality of their sustainability and voluntary disclosure practices. These results fo…
On the Internationalization of Corporate Boards
2013
Despite the global reach of their commercial activities, many multinational firms have proved slow in internationalizing their boards of directors. Based on a panel study of the internationalization of the boards of 347 non-financial firms from the Nordic countries, we find a higher fraction of international board membership in firms with more foreign sales, in firms with more foreign ownership and in firms whose shares are traded on foreign (mostly European) stock exchanges. Moreover, we find international directors and national directors with international experience complementary. The first-mentioned group is found to serve a monitoring role, related to financial internationalization of …
Productivity, Ownership and National Chains: Evidence from the British Retail Sector
2009
Abstract This paper investigates factors explaining firms' productivity differences in the British retail sector. In particular, using simultaneous quantile regressions, it aims to uncover performance gaps stemming from foreign ownership and multinationality, as well as national scale economies. The findings suggest that foreign ownership weakly explains differences in performance across retailers. Only when firms in the upper quantiles of the TFP distribution are compared, the role of foreign ownership gains statistical significance, although with exceptions. In addition, firms able to expand their infrastructure across Great Britain possess a productivity advantage over more local retaile…
¿Cómo deciden les jóvenes la transición a la educación postobligatoria? Diferencias entre centros públicos y privados-concertados
2017
Background of INCASI Project H2020-MSCA-RISE-2015 GA 691004. WP1: Compilation El objetivo del presente artículo es examinar el papel que juega la titularidad del centro en el que se cursa la educación secundaria obligatoria (ESO) en la decisión de transitar a la educación postobligatoria. En dicha encrucijada se contemplan también otras variables que se han constatado de gran peso en la toma de decisión como son las notas previas obtenidas, el nivel formativo familiar, el sexo, las expectativas y las aspiraciones, partiendo del modelo decisional de transiciones educativas[1] que contempla el modelo de Boudon sobre los efectos primarios y secundarios. Los resultados obtenidos son los derivad…
COMMUTING PATTERNS IN RIGA AGGLOMERATION: EVIDENCE FROM A SURVEY ANALYSIS OF YOUTH
2021
In the last ten years the evident changes of settlement patterns through suburban growth near to capital city of Latvia occurred. Increase of distance between home and routine activity places as well as changes of public transport and rapid increase of car ownership initiated significant changes in commuting patterns of inhabitants living outside of Riga. Although the commuting from suburban area to Riga is recently broadly studied, however these researches focused primarily on able-bodied population leaving behind school-age children and young people. The aim of this study is to analyse commuting patterns of young people aged 12 to 17 moving from outskirts of Riga to school located in Riga…
OS ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Dan…
2019
This article deals with the decision taken by the Court of Justice of the European Union in of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17). The authors acknowledge that the "Danish beneficial ownership cases" address a number of important and timely issues, especially with regard to the concept of abuse under EU law. These include: (i) the expansion of the general anti-abuse principle enshrined in EU law to areas of tax law that are subject to minimal harmonization; (ii) the use of OECD materials to define the beneficial ownership concept; (iii) the conflation of the beneficial o…
La historia maleable. A propósito de Internet
2006
This essay attempts to assess the impact of the new technologies on the discipline of history. It starts from the assumption that the revolution in information technology has altered the way in which texts are transmitted, the medium in which they are made available, and the ways in which they are read. Moving on, this essay tries to evaluate how far it might affect other fundamental ideas. The changes are various. On the one hand, it could have an effect on the type of source, and to a degree on the critical method with which historians approach whatever type of document. On the other hand, it could also undermine the notion of authorship, not only because many of the new texts in existenc…
Juridiskā zinātne, Nr.6
2014
Journal “Law” of the University of Latvia is financed by the Faculty of Law of the University of Latvia
Who uses intermediaries in international trade? Evidence from firm-level survey data
2011
The present paper uses data from the World Bank Enterprise Survey conducted in Turkey in 2005 to shed light on the firms which use intermediaries in international trade. It lends robust empirical support to recent theories which suggest that indirect exporters are mostly small firms which are not profitable enough to cover the high fixed costs of building their own distribution network abroad. Manufacturers which introduce entirely new products to foreign markets are more likely to use trade intermediaries, as are firms which produce low quality goods. In contrast, neither foreign ownership nor credit constraints are correlated with the choice of export mode. Moreover, firms which rely on t…
L’actionnariat des salariés influencet-il la rémunération des dirigeants ?
2017
International audience; Cet article étudie la relation entre les composantes variables de la rémunération en actions de l’entreprise des dirigeants et des actionnaires salariés. En utilisant un échantillon de données issu du SBF 120 sur la période 2004-2009, nous étudions en particulier : (i) la relation entre le montant des stock-options attribuées aux dirigeants et l’actionnariat salarié ; (ii) la relation entre le rapport du montant des stock-options sur la rémunération totale des dirigeants et l’actionnariat salarié. La relation est significativement négative dans les deux cas montrant que l’actionnariat salarié tend à limiter la composante stok-options de la rémunération des dirigeants…