@article{
  author = {Safa, Mojgan, Gholami Esfehani, Mohamad Reza, Golami-Jamkarani, Reza},
  title = {Investigating the effect of managerial ownership in dividend tunneling with the moderating role of state ownership and minority shareholders},
  journal = {Journal of Capital Market Analysis},
  year = {2025},
  volume = {5},
  issue = {3},
  pages = {78-111},
  doi = {10.71848/jcma.2025.1129257},
  url = {https://sanad.iau.ir/fa/Article/1129257}
}