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- W2353476062 abstract "The declining post-offering operating performance of rights issues in China is termed asThe Rights Issues Puzzle of China.TheTunnelingincentive may better explain this puzzle.The empirical evidence shows that the post-offering accounting performance and real operating performance of rights issues are both significantly declining,respectively triggered by discretionary accruals reverse and the cost of tunneling that is transferred to minor shareholders by controlling shareholders classified into state and social-corporate one,however, only significantly for the latter one." @default.
- W2353476062 created "2016-06-24" @default.
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- W2353476062 date "2010-01-01" @default.
- W2353476062 modified "2023-09-23" @default.
- W2353476062 title "The Rights Issue Puzzle of Listed Firms in China:Earnings Management or Tunneling?" @default.
- W2353476062 hasPublicationYear "2010" @default.
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