1st Edition

Shareholder Remuneration and the Law Shareholder Distributions and Creditor Protection in Comparative Perspective

By Xuedan Xiong Copyright 2026
224 Pages 2 B/W Illustrations
by Routledge

224 Pages 2 B/W Illustrations
by Routledge

This book discusses the mechanism of shareholder distribution restriction for creditor protection through an interdisciplinary lens. Identifying an optimal model of shareholder distribution regimes through a comparative study of the UK and China, the book explores how these regimes can function as a creditor protection mechanism by which distributions to shareholders are regulated to safeguard... Read more

1. Introduction

2. The Need for Mandatory Rules to Restrict Shareholders’ Distributions

3. The Indispensable Role of Accounting in the Development of Shareholders’ Distribution Regime

4. Capital Maintenance versus Solvency-Based Regime

5. China Compared with the UK: Provisions and Practice

6. Exploring an Optimal Model of Shareholders’ Distribution Regime in China

 

Biography

Xuedan Xiong (LLB, LLM, PHD) has been a commercial and company law practitioner for over 20 years and has recently completed her PhD in the comparative study of shareholder distribution regimes in the UK and China. Her research interests lie in company law, comparative study, interdisciplinary study, and law and economics.