After reviewing the relevant literature, controlling shareholders' interest transfer behaviors have been analyzed based on financial theory and case studies.
Based on the sample of the non-tradable shares transfer and restricted shares transfer, the paper analyzes the tunneling before and after the non-tradable share reform.
These differences belong to God's plan, who wills that each receive what he needs from others, and that those endowed with particular "talents" share the benefits with those who need them.
These differences belong to God's plan, who wills that each receive what he needs from others, and that those endowed with particular "talents" share the benefits with those who need them.