Analysis shows that the difference of income mode is the motive of controlling shareholders’entrenchment.
通过对模型分析发现,收益模式的区别是造成控股股东利益侵占的根源。
参考来源 - 控股股东代理条件下的利益侵占及其经济后果研究·2,447,543篇论文数据，部分数据来源于NoteExpress
控制性股东对少数股东的利益侵占(隧道挖掘)成为公司治理研究的热点问题。
Controlling shareholders infringing the interests of minor shareholders, also called tunnel digging, is a hot topic in corporate governance studies.
实证结果表明，资本结构、管理者利益侵占与公司业绩三者之间存在相互影响关系。
Its empirical results indicate that there exist interactions among capital structure, manager expropriation and firm performance.
而如果管理层持股比率大于32.88%，这时增加管理层持股比率会增加公司的代理成本，导致管理层对外部股东的利益侵占。
But if the managers' stockholding ratio is more than or equal to 32.88%, the increasement of the managers' stockholding may raise the agent costs and entrench upon external Stockholders.
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