Chen, Wenting; Li, Shanmin; Chen, Crystal Xiaobei - In: China Journal of Accounting Research 10 (2017) 3, pp. 231-245
We study the dynamic causal effects of the shareholding ratio of controlling shareholder on tunneling behavior in China. We use control-right-transfers as the event to conduct the study. We obtain 394 control-right-transfer samples in China corporate control market from 2001 to 2008. We use...
