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Keywords: expropriation of minority shareholders
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Journal Articles
Journal of International Accounting Research (2023) 22 (1): 137–168.
Published: 01 March 2023
... filings that indicate controlling shareholders’ expropriation of minority shareholders. More severe comment letters are associated with a lower market response to the receipt of letters, predict a higher probability of voluntary deal cancellation by management, and indirectly increase the probability...