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- W230698512 abstract "Using related party transactions (RPTs) between 198 Chinese IPOs during 1999-2001 and their parent companies, we provide evidence on both the “real” means used by parent company managers to manipulate the earnings of their newly issued firms during the IPO period, and their motivation for this opportunistic behavior – tunneling economic resources in the post-IPO period. Furthermore, we find a significant negative association between the IPO firms’ post-IPO abnormal stock return performance and the extent of abnormal RPTs with their parent companies during the IPO process. We also show that the higher the quality of the IPO firms’ corporate governance mechanisms, the lower the intensity of tunneling activities via RPTs by their parent companies in the post-IPO period." @default.
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- W230698512 date "2005-01-01" @default.
- W230698512 modified "2023-09-27" @default.
- W230698512 title "Related Party Transactions: A Real Means of Earnings Management and Tunneling During the IPO Process in China *" @default.
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