Government ownership and the capital structure of firms: Analysis of an institutional context from China

Emerging economies provide interesting scenarios for examining how institutional context influences the financing behavior of firms. In this study, we examine the capital structure of Chinese listed firms following the Split-Share Structure Reform of 2005. This reform allowed a reduction of governme...

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Bibliographic Details
Main Authors: Xiaohong Huang, Rezaul Kabir, Lingling Zhang
Format: Article
Language:English
Published: Elsevier 2018-09-01
Series:China Journal of Accounting Research
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309118301345