Hope, Ole-Kristian - In: China journal of accounting research : CJAR 6 (2013) 1, pp. 3-20
Large shareholders are a potentially very important element of firms’ corporate governance system. Whereas analytical … research is typically vague on who these large shareholders are, in practice there are important variations in the types of … shareholders in private (i.e., unlisted) firms, where ownership tends to be more concentrated than in publicly traded firms …