EXPOUNDING THE STRUCTURE OF SLYER WAYS OF TUNNELING IN PAKISTAN

http://dx.doi.org/10.31703/grr.2019(IV-II).35      10.31703/grr.2019(IV-II).35      Published : Jun 2
Authored by : Abdul AzizKhanNiazi , TehminaFiazQazi , AbdulBasit

35 Pages : 329-343

References

  • Abdullah, M. R. T. L., & Siraj, S. (2014). Interpretive Structural Modeling of MLearning Curriculum Implementation Model of English Language Communication Skills for Undergraduates.Turkish Online Journal of Educational Technology-TOJET,13(1), 151-161
  • Aharony, J., Wang, J., & Yuan, H. (2010). Tunneling as an incentive for earnings management during the IPO process inChina.Journal of Accounting and Public Policy,29(1), 1-26
  • Alawamleh, M., & Popplewell, K. (2011). Interpretive structural modeling of risk sources in a virtual organisation.International Journal of Production Research,49(20), 6041-6063
  • Arslan, M., & Zaman, R. (2014). Constraints and Barriers in Corporate Governance and Managerial Efficiency: A Comparative Analysis.Constraints, 4(18), 83-94.
  • Atanassov, J., & Mandell, A. J. (2018). Corporate governance and dividend policy: Evidence of tunneling from master limited partnerships.Journal of Corporate Finance,53, 106-132
  • Attri, R., Dev, N., & Sharma, V. (2013). Interpretive structural modelling (ISM) approach: An overview.Research Journal of Management Sciences,2319, 1171
  • Avinash, A., Sasikumar, P.,& Murugesan, A. (2018). Understanding the interaction among the barriers of biodiesel production from waste cooking oil in India-an interpretive structural modeling approach.Renewable Energy,127, 678-684
  • Boateng, A., & Huang, W. (2017). Multiple large shareholders, excess leverage and tunneling: Evidence from an emerging market.Corporate Governance: An International Review,25(1), 58-74
  • Cai, Y., & Xia, C. (2018). Interpretive Structural Analysis of Interrelationships among the Elements of Characteristic Agriculture Development in Chinese Rural Poverty Alleviation.Sustainability,10(3), 786.
  • Chen, W., Li, S., & Chen, C. X. (2017). How much control causes tunneling? Evidence from China.China journal of accounting research,10(3), 231-245.
  • Chen, Y., Wang, Y., & Lin, L. (2014). Independent directors' board networks and controlling shareholders' tunneling behavior.China Journal of Accounting Research,7(2), 101-118.
  • Cheung, Y.-L., Rau, P. R., Stouraitis, A. (2006). Tunneling, propping, and expropriation: Evidence from connected party transactions in Hong Kong. Journal of Financial Economics, 82(2), 343-386
  • Chidambaranathan, S., Muralidharan, C., & Deshmukh, S. G. (2009). Analyzing the interaction of critical factors of supplier development using Interpretive Structural Modeling-an empirical study.The International Journal of Advanced Manufacturing Technology,43(11-12), 1081-1093
  • Chiou, J. R., Chen, Y. R., & Huang,T. C. (2010). Assets expropriation via cash dividends? Free cash flow or tunneling.China Journal of Accounting Research,3, 71-93.
  • Clayton, M. J. (1997). Delphi: a technique to harness expert opinion for critical decision-making tasks in education.Educational Psychology,17(4), 373-386.
  • Dayanandan, R. (2013). Good governance practice for better performance of community organizations-myths and realities.Journal of Power, Politics & Governance,1(1), 10-26
  • Du, J., & He, Q. (2013). Tunneling and the decision to go private: Evidence from Hong Kong.Pacific-Basin Finance Journal,22, 50-68
  • El-Helaly, M. (2018). Related-party transactions: A review of the regulation, governance and auditing literature.Managerial Auditing Journal,33(8/9), 779-806
  • Fooladi, M., & Farhadi, M. (2019). Corporate governance and detrimental related party transactions: Evidence from Malaysia.Asian Review of Accounting,27(2), 196-227
  • Godet, M. (1986). Introduction to la prospective: Seven key ideas and one scenario method.futures,18(2), 134-157
  • Hu, H. W., & Sun, P. (2019). What determines the severity of tunneling in China?Asia Pacific Journal of Management,36(1), 161-184
  • Huang, W. (2019). Ownership, tax and intercorporate loans in China.International Journal of Accounting & Information Management,27(1), 111-129
  • Hussain, S., & Safdar, N. (2018). Tunneling: Evidence fromFamily Business Groups of Pakistan.Business and Economic Review,10(2), 97-121
  • Jiang, G., Rao, P., & Yue, H. (2015). Tunneling through non-operational fund occupancy: An investigation based on officially identified activities.Journal of Corporate Finance,32, 295-311
  • Johnson, S., La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2000). Tunneling. The American Economic Review, 90(2), 22-7
  • Khan, S., & Khan, M. S. A. (2013). Conceptualized Model of Green It Purchasing Enablers-An Application of Delphi Technique and Interpretive Structural Modeling. Business Sciences International Research Journal, 1(1), 24-37
  • Li, G. (2010). The pervasivenessand severity of tunneling by controlling shareholders in China.China Economic Review,21(2), 310-323
  • Li, G., Huang, D., Sun, C., & Li, Y. (2019). Developing interpretive structural modeling based on factor analysis for the water-energy-food nexus conundrum.Science of The Total Environment,651, 309-322.
  • Li, M., & Yang, J. (2014). Analysis of interrelationships between critical waste factors in office building retrofit projects using interpretive structural modelling.International Journal of Construction Management,14(1), 15-27
  • López-Iturriaga, F. J., & Martín, D. J. S. (2019). The payout policy of politically connected firms: Tunnelling or reputation?The North American Journal of Economics and Finance,50, 101025.
  • Lund-Thomsen, P. (2008). The global sourcing and codes of conduct debate: Five myths and five recommendations.Development and Change,39(6), 1005-1018
  • Luo, J. H., Wan, D. F., & Cai, D. (2012). The private benefits of control in Chinese listed firms: Do cash flow rights always reducecontrolling shareholdersÂ’ tunneling?Asia Pacific Journal of Management,29(2), 499-518.
  • Ma, L., Ma, S., & Tian, G. (2013). Political connections, founder-managers, and their impact on tunneling in China's listed firms.Pacific-Basin Finance Journal,24, 312-339
  • Raeesi, R., Dastrang, M., Mohammadi, S., & Rasouli, E. (2013). Understanding the interactions among the barriers to entrepreneurship using interpretive structural modeling.International Journal of Business and Management,8(13), 56.
  • Raj, T., Shankar, R., & Suhaib, M. (2008). An ISM approach for modelling the enablers of flexible manufacturing system: The case for India.International Journal of Production Research,46(24), 6883-6912
  • Ranjbar, M. S., Azami, A., & Afraze, A. (2012). Analysis of interaction among effective factors on corporate entrepreneurship.Asia Pacific Journal of Innovation and Entrepreneurship,6, 9-31.
  • Shen, L., Song, X., Wu, Y., Liao, S., & Zhang, X. (2016). Interpretive Structural Modeling based factor analysis on the implementation of Emission Trading System in the Chinese building sector.Journal of Cleaner Production,127, 214-227
  • Sushil, A. (2017). Modified ISM/TISM Process with Simultaneous Transitivity Checks for Reduced Direct Pair Comparisons.Global Journal of Flexible Systems Management,18(4), 331-351
  • Sushil, S. (2012). Interpreting the interpretive structural model.Global Journal of Flexible Systems Management,13(2), 87-106
  • Tang, T. Y. (2016). Privatization, tunneling, and tax avoidance in Chinese SOEs.Asian Review of Accounting,24(3), 274-294.
  • Tareq, M., Houqe, M. N., van Zijl, T., Taylor, D. W., & Morley, C. (2017). Discriminatory related party transactions: A new measure.International Journal of Accounting & Information Management,25(4), 395-412
  • Thakkar, J., Kanda, A., & Deshmukh, S. G. (2008). Interpretive structural modeling (ISM) of IT-enablers for Indian manufacturing SMEs. Information Management & Computer Security, 16(2), 113-136.
  • Trigunarsyah, B., & Parami Dewi, A. A. D. (2015, May). Using a design-build system: An interpretive structural model. InProceedings of the Institution of Civil Engineers-Municipal Engineer, 169(1), 3-12
  • Vasanthakumar, C., Vinodh, S., & Ramesh, K. (2016). Application of interpretive structural modelling for analysis of factors influencing lean remanufacturing practices.International Journal of Production Research,54(24), 7439-7452.
  • Wan, Y., & Wong, L. (2015). Ownership, related party transactions and performance in China.Accounting Research Journal,28(2), 143-159
  • Warfield, J. N. (1973). Binary matrices in system modeling.IEEE Transactions on Systems, Man, and Cybernetics, 5, 441-449
  • Warfield, J. N. (1974). Toward interpretation of complex structural models.IEEE Transactions on Systems, Man, and Cybernetics, 5, 405-417
  • Xie, Y., Zheng, L., & Lau, H. A. (2012). Reporting incentives for accounting conservatism, evidence from asset and equity tunneling.Pacific Accounting Review
  • Zhang, T., & Huang, J. (2013). The value of group affiliation: evidence from the 2008 financial crisis.International Journal of Managerial Finance,9(4), 332-350
  • Zhang, X., Yang, X., Strange, R., & Zhang, Q. (2017). Informed trading by foreign institutional investors as a constraint on tunneling: Evidence from China.Corporate Governance: An International Review,25(4), 222-235
  • Abdullah, M. R. T. L., & Siraj, S. (2014). Interpretive Structural Modeling of MLearning Curriculum Implementation Model of English Language Communication Skills for Undergraduates.Turkish Online Journal of Educational Technology-TOJET,13(1), 151-161
  • Aharony, J., Wang, J., & Yuan, H. (2010). Tunneling as an incentive for earnings management during the IPO process inChina.Journal of Accounting and Public Policy,29(1), 1-26
  • Alawamleh, M., & Popplewell, K. (2011). Interpretive structural modeling of risk sources in a virtual organisation.International Journal of Production Research,49(20), 6041-6063
  • Arslan, M., & Zaman, R. (2014). Constraints and Barriers in Corporate Governance and Managerial Efficiency: A Comparative Analysis.Constraints, 4(18), 83-94.
  • Atanassov, J., & Mandell, A. J. (2018). Corporate governance and dividend policy: Evidence of tunneling from master limited partnerships.Journal of Corporate Finance,53, 106-132
  • Attri, R., Dev, N., & Sharma, V. (2013). Interpretive structural modelling (ISM) approach: An overview.Research Journal of Management Sciences,2319, 1171
  • Avinash, A., Sasikumar, P.,& Murugesan, A. (2018). Understanding the interaction among the barriers of biodiesel production from waste cooking oil in India-an interpretive structural modeling approach.Renewable Energy,127, 678-684
  • Boateng, A., & Huang, W. (2017). Multiple large shareholders, excess leverage and tunneling: Evidence from an emerging market.Corporate Governance: An International Review,25(1), 58-74
  • Cai, Y., & Xia, C. (2018). Interpretive Structural Analysis of Interrelationships among the Elements of Characteristic Agriculture Development in Chinese Rural Poverty Alleviation.Sustainability,10(3), 786.
  • Chen, W., Li, S., & Chen, C. X. (2017). How much control causes tunneling? Evidence from China.China journal of accounting research,10(3), 231-245.
  • Chen, Y., Wang, Y., & Lin, L. (2014). Independent directors' board networks and controlling shareholders' tunneling behavior.China Journal of Accounting Research,7(2), 101-118.
  • Cheung, Y.-L., Rau, P. R., Stouraitis, A. (2006). Tunneling, propping, and expropriation: Evidence from connected party transactions in Hong Kong. Journal of Financial Economics, 82(2), 343-386
  • Chidambaranathan, S., Muralidharan, C., & Deshmukh, S. G. (2009). Analyzing the interaction of critical factors of supplier development using Interpretive Structural Modeling-an empirical study.The International Journal of Advanced Manufacturing Technology,43(11-12), 1081-1093
  • Chiou, J. R., Chen, Y. R., & Huang,T. C. (2010). Assets expropriation via cash dividends? Free cash flow or tunneling.China Journal of Accounting Research,3, 71-93.
  • Clayton, M. J. (1997). Delphi: a technique to harness expert opinion for critical decision-making tasks in education.Educational Psychology,17(4), 373-386.
  • Dayanandan, R. (2013). Good governance practice for better performance of community organizations-myths and realities.Journal of Power, Politics & Governance,1(1), 10-26
  • Du, J., & He, Q. (2013). Tunneling and the decision to go private: Evidence from Hong Kong.Pacific-Basin Finance Journal,22, 50-68
  • El-Helaly, M. (2018). Related-party transactions: A review of the regulation, governance and auditing literature.Managerial Auditing Journal,33(8/9), 779-806
  • Fooladi, M., & Farhadi, M. (2019). Corporate governance and detrimental related party transactions: Evidence from Malaysia.Asian Review of Accounting,27(2), 196-227
  • Godet, M. (1986). Introduction to la prospective: Seven key ideas and one scenario method.futures,18(2), 134-157
  • Hu, H. W., & Sun, P. (2019). What determines the severity of tunneling in China?Asia Pacific Journal of Management,36(1), 161-184
  • Huang, W. (2019). Ownership, tax and intercorporate loans in China.International Journal of Accounting & Information Management,27(1), 111-129
  • Hussain, S., & Safdar, N. (2018). Tunneling: Evidence fromFamily Business Groups of Pakistan.Business and Economic Review,10(2), 97-121
  • Jiang, G., Rao, P., & Yue, H. (2015). Tunneling through non-operational fund occupancy: An investigation based on officially identified activities.Journal of Corporate Finance,32, 295-311
  • Johnson, S., La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2000). Tunneling. The American Economic Review, 90(2), 22-7
  • Khan, S., & Khan, M. S. A. (2013). Conceptualized Model of Green It Purchasing Enablers-An Application of Delphi Technique and Interpretive Structural Modeling. Business Sciences International Research Journal, 1(1), 24-37
  • Li, G. (2010). The pervasivenessand severity of tunneling by controlling shareholders in China.China Economic Review,21(2), 310-323
  • Li, G., Huang, D., Sun, C., & Li, Y. (2019). Developing interpretive structural modeling based on factor analysis for the water-energy-food nexus conundrum.Science of The Total Environment,651, 309-322.
  • Li, M., & Yang, J. (2014). Analysis of interrelationships between critical waste factors in office building retrofit projects using interpretive structural modelling.International Journal of Construction Management,14(1), 15-27
  • López-Iturriaga, F. J., & Martín, D. J. S. (2019). The payout policy of politically connected firms: Tunnelling or reputation?The North American Journal of Economics and Finance,50, 101025.
  • Lund-Thomsen, P. (2008). The global sourcing and codes of conduct debate: Five myths and five recommendations.Development and Change,39(6), 1005-1018
  • Luo, J. H., Wan, D. F., & Cai, D. (2012). The private benefits of control in Chinese listed firms: Do cash flow rights always reducecontrolling shareholdersÂ’ tunneling?Asia Pacific Journal of Management,29(2), 499-518.
  • Ma, L., Ma, S., & Tian, G. (2013). Political connections, founder-managers, and their impact on tunneling in China's listed firms.Pacific-Basin Finance Journal,24, 312-339
  • Raeesi, R., Dastrang, M., Mohammadi, S., & Rasouli, E. (2013). Understanding the interactions among the barriers to entrepreneurship using interpretive structural modeling.International Journal of Business and Management,8(13), 56.
  • Raj, T., Shankar, R., & Suhaib, M. (2008). An ISM approach for modelling the enablers of flexible manufacturing system: The case for India.International Journal of Production Research,46(24), 6883-6912
  • Ranjbar, M. S., Azami, A., & Afraze, A. (2012). Analysis of interaction among effective factors on corporate entrepreneurship.Asia Pacific Journal of Innovation and Entrepreneurship,6, 9-31.
  • Shen, L., Song, X., Wu, Y., Liao, S., & Zhang, X. (2016). Interpretive Structural Modeling based factor analysis on the implementation of Emission Trading System in the Chinese building sector.Journal of Cleaner Production,127, 214-227
  • Sushil, A. (2017). Modified ISM/TISM Process with Simultaneous Transitivity Checks for Reduced Direct Pair Comparisons.Global Journal of Flexible Systems Management,18(4), 331-351
  • Sushil, S. (2012). Interpreting the interpretive structural model.Global Journal of Flexible Systems Management,13(2), 87-106
  • Tang, T. Y. (2016). Privatization, tunneling, and tax avoidance in Chinese SOEs.Asian Review of Accounting,24(3), 274-294.
  • Tareq, M., Houqe, M. N., van Zijl, T., Taylor, D. W., & Morley, C. (2017). Discriminatory related party transactions: A new measure.International Journal of Accounting & Information Management,25(4), 395-412
  • Thakkar, J., Kanda, A., & Deshmukh, S. G. (2008). Interpretive structural modeling (ISM) of IT-enablers for Indian manufacturing SMEs. Information Management & Computer Security, 16(2), 113-136.
  • Trigunarsyah, B., & Parami Dewi, A. A. D. (2015, May). Using a design-build system: An interpretive structural model. InProceedings of the Institution of Civil Engineers-Municipal Engineer, 169(1), 3-12
  • Vasanthakumar, C., Vinodh, S., & Ramesh, K. (2016). Application of interpretive structural modelling for analysis of factors influencing lean remanufacturing practices.International Journal of Production Research,54(24), 7439-7452.
  • Wan, Y., & Wong, L. (2015). Ownership, related party transactions and performance in China.Accounting Research Journal,28(2), 143-159
  • Warfield, J. N. (1973). Binary matrices in system modeling.IEEE Transactions on Systems, Man, and Cybernetics, 5, 441-449
  • Warfield, J. N. (1974). Toward interpretation of complex structural models.IEEE Transactions on Systems, Man, and Cybernetics, 5, 405-417
  • Xie, Y., Zheng, L., & Lau, H. A. (2012). Reporting incentives for accounting conservatism, evidence from asset and equity tunneling.Pacific Accounting Review
  • Zhang, T., & Huang, J. (2013). The value of group affiliation: evidence from the 2008 financial crisis.International Journal of Managerial Finance,9(4), 332-350
  • Zhang, X., Yang, X., Strange, R., & Zhang, Q. (2017). Informed trading by foreign institutional investors as a constraint on tunneling: Evidence from China.Corporate Governance: An International Review,25(4), 222-235

Cite this article

    CHICAGO : Niazi, Abdul Aziz Khan, Tehmina Fiaz Qazi, and Abdul Basit. 2019. "Expounding the Structure of Slyer Ways of Tunneling in Pakistan." Global Regional Review, IV (II): 329-343 doi: 10.31703/grr.2019(IV-II).35
    HARVARD : NIAZI, A. A. K., QAZI, T. F. & BASIT, A. 2019. Expounding the Structure of Slyer Ways of Tunneling in Pakistan. Global Regional Review, IV, 329-343.
    MHRA : Niazi, Abdul Aziz Khan, Tehmina Fiaz Qazi, and Abdul Basit. 2019. "Expounding the Structure of Slyer Ways of Tunneling in Pakistan." Global Regional Review, IV: 329-343
    MLA : Niazi, Abdul Aziz Khan, Tehmina Fiaz Qazi, and Abdul Basit. "Expounding the Structure of Slyer Ways of Tunneling in Pakistan." Global Regional Review, IV.II (2019): 329-343 Print.
    OXFORD : Niazi, Abdul Aziz Khan, Qazi, Tehmina Fiaz, and Basit, Abdul (2019), "Expounding the Structure of Slyer Ways of Tunneling in Pakistan", Global Regional Review, IV (II), 329-343
    TURABIAN : Niazi, Abdul Aziz Khan, Tehmina Fiaz Qazi, and Abdul Basit. "Expounding the Structure of Slyer Ways of Tunneling in Pakistan." Global Regional Review IV, no. II (2019): 329-343. https://doi.org/10.31703/grr.2019(IV-II).35