Piercing the corporate veil system and creditors protection: Based on the investigation of debt paying ability—Empirical evidence from the 2005 Company Law amendment

• Jun Tian ,

  Contributed equally to this work with: Jun Tian, Zuopeng Chen

  Roles Conceptualization, Data curation, Formal analysis, Funding acquisition, Investigation, Methodology, Project administration, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

  Affiliation School of Economics and Business Administration, Heilongjiang University, Harbin, Heilongjiang Province, China

  ⨯
• Zuopeng Chen ,

  Contributed equally to this work with: Jun Tian, Zuopeng Chen

  Roles Data curation, Formal analysis, Investigation, Methodology, Project administration, Software, Validation, Visualization, Writing – original draft

  * E-mail: a15561818552@163.com

  Affiliation School of Economics and Business Administration, Heilongjiang University, Harbin, Heilongjiang Province, China

  https://orcid.org/0009-0007-7267-3406

  ⨯
• Yue Zhu

  Roles Investigation, Resources, Supervision

  Affiliation School of Economics and Business Administration, Heilongjiang University, Harbin, Heilongjiang Province, China

  ⨯