通过关联方贷款的支持行为:来自中国上市公司的证据

目录

摘要

Abstract

1. Introduction

2. Literature review

2.1 Tunnelling

2.2 Propping

3. Institutional background

4. Research hypotheses

4.1 Incidence likelihood and firm characteristics

4.2 Economic consequences and firm characteristics

5. Empirical Analysis

5.1 Data

5.2 Variables

5.3 Descriptive statistics

5.4 Empirical results

5.4.1 Incidence likelihood and firm characteristics

5.4.2 Economic consequences and firm characteristics

5.4.3 Robustness test

6.Conclusion

Reference

Acknowledgement