Earnings management, tunnelling behaviour and corporate governance : the case in China
This thesis explores three aspects of minority shareholder protection in the Chinese stock market, where earnings management depends on the split share structure reform (SSSREF) and mergers and acquisitions (M&As), as well as impact of mutual fund ownership on controlling shareholders’ tunnellin...
Main Author: | |
---|---|
Published: |
Durham University
2013
|
Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.586077 |