Purpose
    – The purpose of these two paper is to investigate the phenomenon in China of listed top companies propping up their reported earnings through the use of abnormal related‐party sales. It is hypothesised that two factors associated with securities regulation of listed companies in China will distort the market for ownership control and consequently impact on the practice of propping. The first factor is the firm's risk of being classified as a “special treatment” firm and potentially being delisted. The second factor is the proportion of non‐tradable shares retained by a State‐based controlling shareholder from a government allocation.

有没有国内券商的中文版的啊

有没有中文版的啊

good articles about corporate finance, must-have papers!