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
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;
Conference_Titel :
Electronics, Communications and Control (ICECC), 2011 International Conference on
Conference_Location :
Zhejiang
Print_ISBN :
978-1-4577-0320-1
DOI :
10.1109/ICECC.2011.6068097
