Ownership Layering
Ownership Layering is a structural arrangement in beneficial ownership reporting that involves the sequential embedding of ownership interests through multiple intermediary entities, distinguished by its purpose of obscuring the identity of the ultimate beneficial owner.
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Pyramidal Ownership Structure and Firms’ Audit Fees
Shangkun Liang, Xiangqin Qi, Fu Xin et al. · Emerging Markets Finance and Trade · 2020 · 11 citations
Business, Accountancy, Accounting +16
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Peking University
Beijing, China
1 publications
11 citations

Hohai University
Nanjing, China
1 publications
11 citations

Nanjing University of Information Science and Technology
Nanjing, China
1 publications
11 citations
Central University of Finance and Economics
Beijing, China
1 publications
11 citations
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1 publications · 11 citations
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