DocumentCode
2205150
Title
A study on related-party transactions of Chinese private listed companies and tunneling
Author
Wang, Yong-dong ; Lu, Lie-jin
Author_Institution
Econ.-Manage. Sch., Shenyang Aerosp. Univ., Shenyang, China
fYear
2011
fDate
9-11 Sept. 2011
Firstpage
3029
Lastpage
3032
Abstract
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.
Keywords
organisational aspects; Chinese private listed companies; merchandise trade; mortgage; related-party transactions; shareholder assets; tunneling; Companies; Cost accounting; Economics; Educational institutions; Finance; Merchandise; Tunneling; private listed companies; related-party transactions; tunneling;
fLanguage
English
Publisher
ieee
Conference_Titel
Electronics, Communications and Control (ICECC), 2011 International Conference on
Conference_Location
Zhejiang
Print_ISBN
978-1-4577-0320-1
Type
conf
DOI
10.1109/ICECC.2011.6068097
Filename
6068097
Link To Document