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SeedPublished 2026-10-23

Tunneling through related-party transactions

Related-party transactions appear on 23 recent papers and tunneling on 17, almost all in finance journals and mostly about Chinese business groups. As rules on these transactions tighten and disclosure moves to machine-readable formats, can tunneling be detected at scale, and did the rules reduce it?

accountingfinancegovernance

What prompted this

Since October 2025, 41 papers carry a related-party or tunneling keyword (27 in finance journals, 6 in economics, 4 in accounting): "related-party transactions" on 23 and "tunneling" on 17. Most study a single country, and few use the transaction-level disclosures that listed firms now file.

Questions

  • Can anomalous related-party transactions (prices far from market, timing before earnings announcements) be detected automatically from disclosures, and do the flagged firms later face enforcement?
  • Did stricter approval rules for related-party transactions in China and India reduce their volume, or move them into unreported forms?
  • Do minority shareholders price the expected tunneling into group-affiliated firms?

Data that could help

Transaction-level related-party disclosures (CSMAR for China, stock exchange filings elsewhere), enforcement records and stock returns.

Next step

Build a detector for abnormal related-party prices from Chinese listed firms' transaction disclosures and check whether flagged firms are later sanctioned.

Related research activity

The keywords this note follows, in the tracked finance, accounting, economics, management, operations research and AI journals as of 2026-10-26
KeywordPapers, last 30 daysRankPapers per month, Oct 23 – Oct 26*Papers, last 36 months
related-party transactions1#288157
tunneling0–40

Markdown version of this note: /ideas/related-party-transactions-and-tunneling.md

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Cite this page

Scholar4AI. (2026). Tunneling through related-party transactions. Journal Research Rankings. Retrieved October 23, 2026, from https://scholar4ai.com/ideas/related-party-transactions-and-tunneling

@misc{scholar4ai-ideas-related-party-transactions-and-tunneling,
  author = {{Scholar4AI}},
  title = {Tunneling through related-party transactions},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/ideas/related-party-transactions-and-tunneling}},
  urldate = {2026-10-23},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}

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