Results 11 to 20 of about 9,949,724 (284)
Related Party Transactions in Commonwealth Asia: Complexity Revealed
SSRN Electronic Journal, 2018 The World Bank’s influential Doing Business Report (DBR) has been a key platform for the American-driven dissemination of global norms of good corporate governance. A prominent part of the DBR is the related party transactions (RPT) index, which ranks 190 jurisdictions from around the world on the quality of their laws regulating RPTs. According to the
PUCHNIAK, Dan W., VAROTTIL, Umakanth
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Director Compensation and Related Party Transactions [PDF]
SSRN Electronic Journal, 2018 This paper examines whether independent directors’ compensation is associated with related party transactions (RPTs). We focus both on directors’ total compensation and on their equity-based compensation. Employing hand-collected data for S&P 1500 firms, we find that independent directors’ compensation is significantly associated with RPTs ...
Ole-Kristian Hope, Haihao Lu, Sasan Saiy
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Earnings forecast error, related-party transactions, and independent board members [PDF]
مطالعات تجربی حسابداری مالی, 2014 Transactions with related parties are factors reducing market value of the investment. Although all transactions with related parties are opportunistic, but the prevailing view is that these transactions influence risk and are important for investors. In
Yahya Kamyabi +2 more
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Product market competition, ultimate controlling structure and related party transactions [PDF]
China Journal of Accounting Research, 2012 Previous studies have shown that product market competition has an important effect on corporate strategies and internal governance mechanisms. Using a sample of China’s listed firms from 2004 to 2009, we explore the relationship between product market ...
Shenglan Chen, Kun Wang, Xiaoxue Li
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Research Trends on Related Party Transactions and their Reporting [PDF]
Audit FinanciarRelated party transactions have implications for financial and tax reporting, as well as for financial auditing. The objective of the paper is to identify trends and approaches in the field of related party transactions, as well as authors who have had ...
Lioara-Veronica PASC +1 more
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Related party transactions and corporate environmental responsibility [PDF]
, 2022 We examine the effect of related party transactions on corporate environmental responsibility and find that firms with more related party transactions tend to have more controversial environmental reports, less emissions reduction, and less environmental
Choi, Wonseok +3 more
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Audit fees and related party transactions: Evidence from Indonesia [PDF]
, 2023 This study empirically examines the impact of related party transactions on audit fees, focusing on distinguishing between tunneling-type and propping-type related party transactions.
Supatmi, Supatmi, Avita Ervianti, Tantri
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Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2019 In firms with political connections, Related party transactions may be facilitate the goals of this. In other words, related party transactions in firms with political connections and existence influential members, could lead to abuse of company ...
Mohammad Reza Abbaszadeh +2 more
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The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability [PDF]
پژوهشهای تجربی حسابداری, 2018 Related party transaction is one of the factors devaluating the capital market. Although all related party transactions aren’t opportunistic, but it is believed that they significantly affect risk and are very important to investors.
seyed hesam vaghfi +3 more
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Blockholders Ownership dan Transaksi Pihak Berelasi Pada Industri Manufaktur
AFRE (Accounting and Financial Review), 2021 This study aims to find empirical evidences about the effect of blockholders ownership on related party transactions in manufacturing companies. This study used 140 samples of manufacturing companies listed on the Indonesia Stock Exchange during 2017 ...
supatmi supatmi, Ericha Widawati
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