5. Conclusions
Client entertainment is a popular business practice that managers often use to facilitate business relationships and promote sales, particularly in the Chinese market. However, multinational enterprises (MNEs) operating in China have frequently been tainted by allegations of corruption in regard to the malpractice of client entertainment. The study in this article provides guidelines to help managers make better decisions about where, when, how, on whom, and in what format to use client entertainment in order to practice it effectively and within legal and ethical boundaries. The rule of thumb in managing client entertainment is to always play within the legal and ethical framework: a fine line must be delineated between gifts and bribes when delivering entertainment.