Dividends for tunneling in a regulated economy: The case of China

By Donghua Chen, Ming Jian, Ming Xu. 2009

197 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/1c6cc0824118ad55185504be96f1007b3f84edde

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In Accounting

1. Yordying Thanatawee
2. Yuan George Shan

Citations in the corpus

• Ownership Structure and Dividend Policy: Evidence from Thailand (2012, background): “In addition, the ownership structure of Chinese listed firms is highly concentrated (Wang, 1999; Chen et al., 2009; Bai et al., 2013).”
• Cash dividend policy, corporate pyramids, and ownership structure: Evidence from China (2013, background): “We differ from Chen, Jian, and Xu (2009), and Lee and Xiao (2003), who viewed dividend payments among firms in China as a form of tunneling, particularly by the state-owned firms.”
• Value relevance, earnings management and corporate governance in China (2015, background): “These relationships remain under-researched in the current literature while growing calls persist to further investigate this area empirically (Chen et al., 2009b; Morris et al., 2011).”