Articles with "tunneling evidence" as a keyword



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Corporate Philanthropy and Tunneling: Evidence from China

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Published in 2018 at "Journal of Business Ethics"

DOI: 10.1007/s10551-016-3166-y

Abstract: This paper examines the association between corporate philanthropy and tunneling by controlling shareholders. Using a unique dataset from China, the paper finds evidence that firms donating more are less likely to tunnel. The negative association… read more here.

Keywords: philanthropy; tunneling evidence; philanthropy tunneling; evidence china ... See more keywords
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Dialect connectedness and tunneling: evidence from China

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Published in 2023 at "International Journal of Emerging Markets"

DOI: 10.1108/ijoem-10-2022-1627

Abstract: PurposeThis study aims to examine the effects of dialect connectedness between the chairman and the chief executive officer (CEO) (DCCC) on the tunneling activities of controlling shareholders.Design/methodology/approachThis study uses abnormal related-party transactions (ARPT) as a… read more here.

Keywords: dialect connectedness; tunneling evidence; chairmen ceos; connectedness tunneling ... See more keywords