Dual class shares and multiple voting rights have increasingly developed despite formal
reference to the “one share–one vote” principle. This contradictory situation is analyzed …

Purpose This paper aims to examine the impact of dual-class share structures, where share
structure is measured by the existence of a dual-class structure and also by excess voting …

Las relaciones económicas reposan en que sus protagonistas mantengan un alto grado de
confianza acerca del contenido de las leyes y de su aplicación por los jueces. Esta …

This study aimed to empirically analyse the relationship between information asymmetry and
real earnings management in Chinese firms, while also investigating the moderating effect …

In recent years, an increasing percentage of tech companies have gone public with a dual-
class structure, where founders hold high-vote stock. Commentators argue that this …

This study aimed to empirically analyse the relationship between information asymmetry and
real earnings management in Chinese firms, while also investigating the moderating effect …

Цель статьи заключается в определении текущего уровня распространения
двухклассовой системы формирования капитала в странах группы БРИКС. Метод или …

Les classes d'actions multiples et actions à droits de vote double sont un mode de
structuration de l'actionnariat qui connait un développement récent, cela malgré l'affichage …

Компании со сложной структурой акционерного капитала, формируемой путем выпуска
акций разных типов,—распространенное явление в развитых и развивающихся …

The dual-class share structure is a model that effectively segregates cash flow rights from
control rights. Its primary purpose is to safeguard the control rights of the founding team and …