The pervasiveness and severity of tunneling by controlling shareholders in China

Citations

Cited by:

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3. Yang, Junhong & Guariglia, Alessandra & Guo, Jie (Michael), 2019. "To what extent does corporate liquidity affect M&A decisions, method of payment and performance? Evidence from China," Journal of Corporate Finance, Elsevier, vol. 54(C), pages 128-152.
4. Yali Zhao & Ran Zhou, 2026. "Clan Culture, Socioemotional Wealth and the Expropriation Behaviour of Controlling Families," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 35(1), pages 189-215, February.
5. Chen Li & Caiyu Yan & Juan Li & Chuanwen Xia & Yigui Xiao & Ling Zheng, 2024. "Multiple large shareholders, agency problem, and firm innovation," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(2), pages 734-747, March.
6. Gao, Weiwei & Huang, Zhen & Yang, Ping, 2019. "Political connections, corporate governance and M&A performance: Evidence from Chinese family firms," Research in International Business and Finance, Elsevier, vol. 50(C), pages 38-53.
7. Anderson, Hamish & Chi, Jing & Liao, Jing, 2019. "Foreign strategic ownership and minority shareholder protection," Emerging Markets Review, Elsevier, vol. 39(C), pages 34-49.
8. Andrew M. Bauer & Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao, 2020. "How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1882-1913, September.
9. Chen, Shihua & Han, Xu & Jebran, Khalil, 2020. "Social trust environment and tunneling," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
10. Zihui Lin & Chante Jian Ding, 2025. "Supervision by Distracted Institutional Investors and Majority Shareholder Tunnelling: Causal Evidence from China," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 32(4), pages 1487-1518, December.
11. Zhang, Ping & Wang, Yiru & Gao, Jieying, 2023. "Going public and innovation: Evidence from the ChiNext stock market," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 586-613.
12. Liu, Chunyan & Uchida, Konari & Yang, Yufeng, 2014. "Controlling shareholder, split-share structure reform and cash dividend payments in China," International Review of Economics & Finance, Elsevier, vol. 29(C), pages 339-357.
13. Shan, Yuan George, 2015. "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, vol. 23(C), pages 186-207.
14. Cai, Guilong & Xie, Sujuan & Xu, Yue & Zeng, Yamin & Zhang, Junsheng, 2019. "Ultimate parent's board reform and controlling shareholder entrenchment: Evidence from a quasi-natural experiment in China," Emerging Markets Review, Elsevier, vol. 38(C), pages 389-403.
15. Feng, Yitian, 2023. "Do listed companies fulfill their public commitments? Evidence from the stake-raising commitments of Chinese companies," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
16. Weiwei Gao & Ting Cao & Zhen Huang, 2021. "Do outsiders listen to insiders? The role of government support in market reactions to earnings announcements," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(4), pages 781-795, June.
17. Chen, Yinghui & Du, Julan, 2020. "Does regulatory reform of cumulative voting promote a more balanced power distribution in the boardroom?," Journal of Corporate Finance, Elsevier, vol. 64(C).
18. Chen, Jing & Gao, Jun & Chan, Kam C. & Liu, Xinghe & Xu, Cheng, 2024. "The guardians: Do hometown CEOs curb controlling shareholders' tunneling?," International Review of Financial Analysis, Elsevier, vol. 96(PA).
19. Md Jahidur Rahman & Qi Wu & Hongtao Zhu, 2025. "Corporate social responsibility in times of social distancing: Evidence from China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(2), pages 309-327, April.
20. Israel Lucas de Oliveira Aguiar & Felipe Ramos Ferreira & Silvania Neris Nossa & Edvan Soares de Oliveira, 2020. "Tunneling and Tax Aggressiveness," European Journal of Studies in Management and Business, EUROKD, vol. 15, pages 54-65.
21. Amon Chizema & Wei Jiang & Jing-Ming Kuo & Xiaoqi Song, 2020. "Mutual funds, tunneling and firm performance: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 355-387, July.
22. Hu, Jun & Wu, Huiying & Ying, Sammy Xiaoyan & Long, Wenbin, 2021. "Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
23. Li, Guoping & Zhou, Hong, 2015. "Political connections and access to IPO markets in China," China Economic Review, Elsevier, vol. 33(C), pages 76-93.
24. Guoqian Tu & Frank Yu, 2015. "Tunneling or Not? The Change of Legal Environment on the Effect of Post-Privatization Performance," Journal of Business Ethics, Springer, vol. 129(2), pages 491-510, June.
25. Gu, Leilei & Ni, Xiaoran & Tian, Guangning, 2022. "Controlling shareholder expropriation and labor investment efficiency," International Review of Economics & Finance, Elsevier, vol. 82(C), pages 261-274.
26. Abdul Aziz Khan Niazi & Tehmina Fiaz Qazi & Abdul Basit, 2019. "Expounding the Structure of Slyer Ways of Tunneling in Pakistan," Global Regional Review, Humanity Only, vol. 4(2), pages 329-343, June.