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1 |
Why choosing IFRS? Benefits of voluntary adoption by European private companies
چرا انتخاب IFRS؟ مزایای پذیرش داوطلبانه توسط شرکت های خصوصی اروپایی-2020 In 2005, International Financial Reporting Standards (IFRS) have been legally adopted by listed firms to
facilitate the harmonization of accounting practices. However, IFRS remain an option for non-listed firms
in some countries. We investigate whether European privately held firms can raise more debt when they
voluntarily report their consolidated financial information according to IFRS rather than local accounting
rules. Using fixed effects regressions on 8391 firms in 22 European Union (EU) countries from 2005–2018,
we document that IFRS adoption leads to more private debt issue for non-listed firms. This accounting
option could be particularly useful for opaque firms or firms located in common law countries. Our results
contribute to the debate on European accounting policy for non-listed firms. Keywords: IFRS | Bank debt | Non-listed entities |
مقاله انگلیسی |
2 |
The role of banks in the governance of nonfinancial firms: Evidence from Europe
نقش بانک ها در مدیریت شرکت های غیر مالی: شواهد از اروپا-2017 The aim of our research is to investigate the important role of banks in the governance of
companies listed in the Euronext 100 index. Primarily, this research seeks to examine the impact
of a bank’s presence within a firm, as a creditor or shareholder, on firm performance, as well as
the motivations of banks to acquire holdings, and whether the presence of a bank as a share
holder of a firm facilitates its access to bank loans. Empirical analyses are conducted with a
sample of 86 nonfinancial institutions listed in the Euronext 100 index over the period
2008–2013 using the three-stage least squares method. The study shows, first, that the presence
of a bank within a firm, as a creditor or shareholder, is positively related to firm performance.
Moreover, the firm’s performance is an important determinant of the presence of bank share
holding. Finally, the presence of a bank as a shareholder of a firm does not facilitate its access to
bank loans.
Keywords: Corporate governance | Bank debt | Bank ownership | Performance | Euronext 100 | Simultaneous equation model |
مقاله انگلیسی |
3 |
The role of banks in the governance of non-financial firms: Evidence from Europe
نقش بانک ها در مدیریت شرکت های غیر مالی: شواهد از اروپا-2017 The aim of our research is to investigate the important role of banks in the governance of
companies listed in the Euronext 100 index. Primarily, this research seeks to examine the impact
of a bank’s presence within a firm, as a creditor or shareholder, on firm performance, as well as
the motivations of banks to acquire holdings, and whether the presence of a bank as a share
holder of a firm facilitates its access to bank loans. Empirical analyses are conducted with a
sample of 86 non-financial institutions listed in the Euronext 100 index over the period
2008–2013 using the three-stage least squares method. The study shows, first, that the presence
of a bank within a firm, as a creditor or shareholder, is positively related to firm performance.
Moreover, the firm’s performance is an important determinant of the presence of bank share
holding. Finally, the presence of a bank as a shareholder of a firm does not facilitate its access to
bank loans.
Keywords: Corporate governance | Bank debt | Bank ownership | Performance | Euronext 100 | Simultaneous equation model |
مقاله انگلیسی |