双重股权结构、机构投资者权力与会计信息质量 ——基于“主动”和“被动”的两权分离

Dual-Class Share Structure, Institutional Investors′ Rights and Accounting Information Quality：Based on the “Active” and “Passive” Separation of Cash Flow Rights from Voting Rights

DU Yuan, DI Ying-xin

商业研究 . 2020, (10): 89 -98 .