literature Mainland China English original

Piercing the Corporate Veil System and Creditors Protection

Uses difference-in-differences analysis to examine whether the 2005 veil-piercing amendment improved creditor protection through debt-paying capacity.

Use It For

Use this for empirical claims about the economic effect of veil piercing.

Teaching Notes

Ask students whether the empirical creditor-protection story supports broader use of veil piercing or only targeted use against abuse.