26 Xianning W Rd.
Xi'an Jiao Tong University
Xi'an, Shaanxi 710049
China
Xi'an Jiaotong University (XJTU)
tunneling, board independence, minority shareholders, ownership concentration
cost behavior, human capital
Agency theory, Corporate governance, Corporate tax avoidance, Firm value
CSR, CEO, Disclosure, Upper Echelon Theory
Ownership structure, real earnings management, largest shareholder, state control, managerial ownership