Answer: Both propping and tunneling

## Explanation Both **propping** and **tunneling** involve inappropriate transfers of resources: - **Tunneling**: The transfer of resources from a public company to private entities owned by managers or controlling shareholders. This typically involves extracting value from the public company for private benefit. - **Propping**: The transfer of resources from private entities to a public company to artificially support the public company's financial position, often to avoid bankruptcy or maintain appearances. Both practices represent conflicts of interest and can mislead investors about the true financial condition of the public company. They violate ethical standards by transferring resources inappropriately between related entities for the benefit of insiders.

Author: LeetQuiz Editorial Team