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Does Ownership Structure Matter?

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  • Sheridan Titman

Abstract

Capital assets are held in a variety of ownership structures that can be characterised by how they are taxed, whether or not their equity is publicly traded, and by the relationship between the ownership of the assets and the management of the assets. When taxes and regulations change, the popularity of the different ownership structures change. These changes in ownership structure can affect how the assets are managed, which can in turn influence innovation.

Suggested Citation

  • Sheridan Titman, 2017. "Does Ownership Structure Matter?," European Financial Management, European Financial Management Association, vol. 23(3), pages 357-375, June.
  • Handle: RePEc:bla:eufman:v:23:y:2017:i:3:p:357-375
    DOI: 10.1111/eufm.12120
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    References listed on IDEAS

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    Cited by:

    1. Richard Phillips & Hannah Petersen & Ronen Palan, 2021. "Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage," Journal of International Business Policy, Palgrave Macmillan, vol. 4(2), pages 286-307, June.

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