Update on VIEs in China | China Accounting Blog | Paul Gillis

Update on VIEs in China

Almost seven years ago I wrote what became the seminal article on the use of variable interest entities in China. The article has been cited many times both in academic publications as well as in Congressional hearings.  

I have updated the article together with my former student, Fredrik Oqvist, who has spent much of his early career on this topic. The article was published by GMT Research, a Hong Kong based accounting research firm. GMT Research does excellent work on Chinese companies and I commend their newsletter to anyone investing in this sector.  

They have given me permission to repost the article here

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