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【With the same author name:【Hu Zhiying】 Found 2 articles】 /Page Order by: Asce Desc

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| F270

Business Group, Income Tax Reform and Corporate Real Earnings Management

Hu Zhiying, Sun Li

This paper analyzes the differences in earnings management between business and non-business groups in one year after the enforcement of Reform of Income Tax Act in 2007. It finds that fac...

First published at: Apr 01, 2017

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doi:10.16538/j.cnki.fem.2017.04.003

Foreign Economics & Management, Vol. 39, Issue 04, pp. 25 - 40

| F270

Heterogeneity of Institutional Investors, Features of Ultimate Controllers and Large Shareholders' Tunneling: Based on the Related-party Transactions

Wu Xiancong, Zhang Jian, Hu Zhiying

The conflicts of interests between large and small shareholders emerge and constantly involve along with the development of modern enterprises. And unfair transactions by big stockholders ...

First published at: Jun 01, 2016

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doi:10.16538/j.cnki.fem.2016.06.001

Foreign Economics & Management, Vol. 38, Issue 06, pp. 3 - 20

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