Li, Cailing; Lin, Dongjie - In: China journal of accounting research : CJAR 14 (2021) 1, pp. 63-81
role. This study approached this issue from the perspective of the controlling shareholder and examined whether controlling … controlling shareholders compared with those in non-overcapacity industries. Analysis of the mechanism revealed that state …-owned enterprises and companies with relatively poor financial status received more financial support from controlling shareholders …