Financial Participation in Europe: Opportunities and Risks for Employees

Pendleton, Andrew

doi:10.2139/ssrn.3449940

Cited by 2 publications

(1 citation statement)

References 6 publications

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“…In Europe, there was a research on financial participation and position and a position the outcome of performance [47]. Data was taken from Finland, Germany, Netherland and United Kingdom, various measures was used and the outcome put some doubt on financial and other forms of participation.…”

Section: Introductionmentioning

confidence: 99%

Corporate Tax Planning and Financial Performance of Quoted Food and Beverages Firms in Nigeria

Kayode¹,

Folajinmi²

2020

JFA

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This study evaluated the effect of corporate tax planning on the financial performance of Quoted food and beverages firms in Nigeria, with a population comprising 15 quoted food and beverages firms on the Nigerian Stock Exchange for ten years between 2008-2018, forming the sample using total enumeration sampling method. The study employed ex-post facto research design. The validity and reliability of the instruments were based on the statutory audit of the financial statement and approval for use by the regulator. The data were analysed using descriptive and influential statistics. From the analysis done, it has shown that corporate tax planning variables of effective tax rate, capital intensity, thin capitalization do not have a significant positive effect on financial performance of a quoted food and beverages firm in Nigeria Adjusted R 2 = 0.069: F-statistic(input)=8.81, p= 0.0383<0.05). The analysis revealed that all proxies of corporate tax planning practices do not significant effect on return on capital employed of quoted food, and beverages firm in Nigeria (Adjusted R 2 = 0.038: F-statistic 1.09, p= 0.03537>0.05). All proxies of corporate tax planning practices have a significant positive effect on return on assets of the industry (Adjusted R 2 = 0.1095: F-statistic 37.76, p= 0.000<0.05). All proxies of corporate tax planning practices have no significant effect on return on equity of the industry (Adjusted R 2 = 0.0068: F-statistic 0.66, p= 0.957>0.05). Similarly, the result shows all proxies of corporate tax planning practices do not have a significant positive effect on earnings per share of the food and beverages industry (Adjusted R 2 = 0.068: F-statistic 1.34, p= 0.2639>0.05). Thus, the research concluded that corporate tax planning proxies of effective tax rate, capital intensity and thin capitalisation, has a significant positive effect on the performance of quoted food and beverages firms in Nigeria.

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Section: Introductionmentioning

confidence: 99%

Corporate Tax Planning and Financial Performance of Quoted Food and Beverages Firms in Nigeria

Kayode¹,

Folajinmi²

2020

JFA

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The key to organizational democracy and corporate sustainability?—The role of employee shareholder associations in German listed companies

Steger

2024

Business and Society Review

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Employee shareholder associations (ESAs) have emerged as a novel, and widely underestimated actor in the European corporate arena, established to collect and pool the shares and voting power held by a company's employees. As such, they parallel existing institutions for employee representation, potentially empowering employees in their role as shareholders and possibly even providing a counterweight to traditional company owners. Unfortunately, we know little about the actual functioning, the inner workings, and, particularly, the ESAs' contributions to date. To address these shortcomings this paper explores the limitations but also the potential of ESAs in large, German listed companies to contribute to employee share ownership (ESO), to organizational democracy (OD), and to corporate sustainability (CS). Our findings show that, as far as ESOs and OD are concerned, in the specific German context, ESAs usually do not offer alternatives to (or even to compete with) existing employee representation but are instead rather dependent on cooperation with them. Regarding CS, any contribution here is closely linked to the ESAs' own principles and depends on the extent to which the ESA management takes them seriously and prioritizes them over other objectives.

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Financial Participation in Europe: Opportunities and Risks for Employees

Cited by 2 publications

References 6 publications

Corporate Tax Planning and Financial Performance of Quoted Food and Beverages Firms in Nigeria

Corporate Tax Planning and Financial Performance of Quoted Food and Beverages Firms in Nigeria

The key to organizational democracy and corporate sustainability?—The role of employee shareholder associations in German listed companies

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