A Study on Related-Party Transactions of Chinese Private Listed Companies and Tunneling

被引：0
作者：
Wang, Yong-dong [1 ]
Lu, Lie-jin [2 ]
机构：
[1] Shenyang Aerosp Univ, Econ Management Sch, Shenyang, Peoples R China
[2] Liaoyang Vocat Coll Technol, Culture Econom Sch, Liaoyang, Peoples R China
来源：
2011 INTERNATIONAL CONFERENCE ON ELECTRONICS, COMMUNICATIONS AND CONTROL (ICECC) | 2011年
关键词：
private listed companies; related-party transactions; tunneling; CORPORATE GOVERNANCE; INVESTOR PROTECTION; OWNERSHIP;
D O I：
暂无
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
Chinese private listed companies' equity is concentralized, and the related-party transactions are generalizing. Through Tunneling, Chinese private listed companies occupied other shareholders` assets, with dominant forms are guarantee, mortgage and merchandise trade. The relationships between trades are related to the motivation of tunneling.
引用
收藏
页码：3029 / 3032
页数：4
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