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摘要:
This paper starts from the concept and distribution of Tunneling. The main reason of Tunneling is the concentration of Equity andthe incompletion of legal protection for small and medium-sized investors. Tunneling not only infringes small and medium-sizedshareholders' interest, but also violates company's benefit, and further damages the interest of creditors. Tunneling proceeds invariety of ways, one of them is Related Party Transaction, which severely erodes company's benefit. The suggestedcountermeasure for Tunneling is adjusting the property structure, completing the legislation and improving the independentdirector system.
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篇名 Analysis and Countermeasures on EquityConcentration
来源期刊 经济管理学刊:中英文版 学科 经济
关键词 TUNNELING EFFECT TUNNELING RELATED PARTY TRANSACTION
年,卷(期) 2015,(3) 所属期刊栏目
研究方向 页码范围 47-51
页数 5页 分类号 F
字数 语种
DOI
五维指标
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参考文献  (21)
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研究主题发展历程
节点文献
TUNNELING
EFFECT
TUNNELING
RELATED
PARTY
TRANSACTION
研究起点
研究来源
研究分支
研究去脉
引文网络交叉学科
相关学者/机构
期刊影响力
经济管理学刊:中英文版
半年刊
2169-6020
湖北省武汉市武昌区珞狮南路519号(中国
出版文献量(篇)
147
总下载数(次)
3
总被引数(次)
0
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