股权集中股权制衡对大股东侵占行为的影响研究PolyU-AF.PDFVIP

87 2010 6122 C h i n a A c c o u n t i n g a n d F i n a n c e R e v i e w Volume 12, Number 2 – June 2010 1 2 F276.6 F275.5 F279.21 1 70772100 (07G009) 2009 Sarah Yang 2 243 515063E-mail: wliu@; ; 88 Shleifer and Vishny, 1997; La Porta et al., 1999; Claessens et al. , 2002; Bena and Hanousek, 2006 Johnson et al. 2000 tunnelling Bertrand et al., 2002; Bae et al., 2002; Chang, 2003; Joh, 2003) Jian and Wong, 2003 2005 Ji