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...

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Bibliographic Details
Main Author: Song, Xiaoqi
Published: Durham University 2013
Online Access:http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.586077