Como aparece en China Journal of Accounting Research, Volume 14, Issue 4, December 2021, 100206, HangLiu, en su artículo Does strengthening large shareholders’ cash flow rights reduce their expropriation motivation? Evidence from China’s dividend tax reforms sostiene: “According to classic corporate governance theory, when the control rights of large shareholders remain unchanged, strengthening their cash flow rights should increase the alignment of their interests with those of minority shareholders and, thereby, reduce large shareholders’ motive for the expropriation of minority shareholders’ interests.
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