The Rise of VIEs in China: Balancing State Control and Access to Foreign Capital

We investigate Chinese firms' use of variable interest entities (VIEs) to list in the U.S. Since VIEs are explicitly designed to circumvent Chinese restrictions on foreign investments, they potentially increase the risk of government intervention and agency conflicts within the firm. The use of...

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Veröffentlicht in:	Journal of financial reporting (Sarasota, Fla.) Fla.), 2022-09, Vol.7 (2), p.105-130
Hauptverfasser:	Hopkins, Justin J., Lang, Mark H., Zhao, Jianxin (Donny)
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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