EXPROPRIATION

作品数：14被引量：9H指数：2
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相关领域：经济管理更多>>
相关作者：陈伟强吕长江张艳粉肖成民梅昀更多>>
相关机构：华中农业大学华东政法大学复旦大学中国农业大学更多>>
相关期刊：《Financial Innovation》《Economic and Political Studies》《China Legal Science》《学术界》更多>>
相关基金：国家自然科学基金更多>>
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Does strengthening large shareholders'cash flow rights reduce their expropriation motivation?Evidence from China's dividend tax reforms
《China Journal of Accounting Research》2021年第4期7-24,共18页Hang Liu 
funded by grants from the Natural Science Foundation of China(No.71772029);LiaoNing Revitalization Talents Program(No.XLYC2007052);Tax Accounting Research Center of Dongbei University of Finance and Economics
According to classic corporate governance theory,strengthening large shareholders’cash flow rights without changing their control rights should reduce expropriation incentives by better aligning their interests with ...
关键词：Corporate governance Dividend tax EXPROPRIATION Firm value Large shareholders 
Audit pricing and nature of controlling shareholders:Evidence from France被引量：3
《China Journal of Accounting Research》2013年第1期21-34,共14页Chiraz Ben Ali Cdric Lesage 
the financial support of the Fondation HEC (Project F0802);the INTACCT program (European Union, Contract No. MRTN-CT-2006-035850)
This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investo...
关键词：Audit fees Controlling shareholder identity Minority expropriation Agency conict 
Assets Expropriation via Cash Dividends?Free Cash Flow or Tunneling
《China Journal of Accounting Research》2010年第Z1期71-93,共23页Jeng-Ren Chiou Yenn-Ru Chen Ting-Chiao Huang 
This study solves the dispute between the free cash flow and tunneling hypotheses in explaining the role of cash dividends on asset expropriation of the controlling shareholders in Chinese listed firms. Investors valu...
关键词：Cash holdings Cash dividends Ownership control Asset tunneling Agency problems 
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