Die Aktiengesellschaft, die GmbH und die Genossenschaften stellen den Großteil der Rechtsformen bedeutender Unternehmen … Gesellschaft immer schwieriger. Ausgehend von der Aktiengesellschaft werden die Gestaltungs- und Einflussmöglichkeiten der …

different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling … shareholders can easily expropriate wealth from minority shareholders and profit from private benefits of control. However, this … shareholders. Using an audit fee model derived from Simunic (1980), we study the impact of the nature of controlling shareholders …

Propping acts by controlling shareholders are common in Chinese listed firms. In this paper, we use data on related …-party transactions of all listed Chinese firms from 2002 to 2008 to investigate the motivation behind controlling shareholders' propping … behavior of controlling shareholders of Chinese listed firms and that such behavior is often followed by more serious tunneling …

corporate control market from 2001 to 2008. We use related party transactions amount to capture control shareholders’ tunneling …