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Keywords: Separation of cash-flow rights and control rights
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Journal Articles
Does ownership structure affect the degree of corporate financial distress in China?
Available to Purchase
Journal of Accounting in Emerging Economies (2015) 5 (1): 35–50.
Published: 02 February 2015
... and that the separation of cash-flow rights and control rights is positively related to the DOFD. The authors also found that the Chinese special treatment (ST) system needs further improvement. The reason is that ST firms can be classified into “value” ST firms and “garbage” ST firms. They have different DOFD and change...
