Chen, Yunsen; Wang, Yutao; Lin, Le - In: China journal of accounting research : CJAR 7 (2014) 2, pp. 101-118
in restraining tunneling behavior by controlling shareholders in the Chinese capital market. Our empirical evidence shows … that tunneling behavior by controlling shareholders is negatively related to the network centrality of independent … directors and that this relationship is stronger when non-operating fund occupation is used as the measure of tunneling. The …