Results 241 to 250 of about 9,949,724 (284)
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2005
We describe related party (RP) transactions and investigate financial incentive and monitoring determinants for firms engaged in RP transactions. Our sample consists of 1,261 firms included in the S&P 1500. RP transactions are common in our sample, but vary substantially as to transaction type and disclosure.
Mark J. Kohlbeck, Brian W. Mayhew
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We describe related party (RP) transactions and investigate financial incentive and monitoring determinants for firms engaged in RP transactions. Our sample consists of 1,261 firms included in the S&P 1500. RP transactions are common in our sample, but vary substantially as to transaction type and disclosure.
Mark J. Kohlbeck, Brian W. Mayhew
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SSRN Electronic Journal, 2016
The article examines the European Commission proposal to amend the shareholder rights directive and the the preparations of an informal trialogue of the Council of the European Union and the European Parliament concerning the provision on related party transactions. Both the international discussion and national concepts are examined. It is argued that
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The article examines the European Commission proposal to amend the shareholder rights directive and the the preparations of an informal trialogue of the Council of the European Union and the European Parliament concerning the provision on related party transactions. Both the international discussion and national concepts are examined. It is argued that
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The Law and (Some) Finance of Related Party Transactions: An Introduction
SSRN Electronic Journal, 2018This paper is the introductory chapter of Luca Enriques and Tobias Troger (eds.), The Law and Finance of Related Party Transactions (Cambridge University Press: forthcoming). Its goal is to sketch out the individual chapters’ contributions to the scholarly and policy debates on the adequate regulation of related party transactions (RPTs).
Luca Enriques, Tobias H. Tröger
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Related Party Transactions and Intragroup Transactions
SSRN Electronic Journal, 2018In the context of corporate groups, related party transactions pose particular challenges. On the one hand, transactions within corporate groups are often economically desirable. The very raison d’etre of a corporate group may be to facilitate transaction between its constituent companies.
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Related Party Transactions in France - A Critical Assessment
SSRN Electronic Journal, 2018In France, the regulation of related party transactions (RPTs) involves three steps following the notification to the board of an RPT. First, the board gives its prior authorisation to the transaction. Those who are self-interested do not take part in the vote. Secondly, auditors prepare a report on RPTs.
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Are Related Party Transactions Red Flags?
SSRN Electronic Journal, 2014AbstractThis study investigates whether or not related party transactions serve as “red flags” that warn of potential financial misstatement. We hand‐collect related party transactions for S&P 1500 firms in 2001, 2004, and 2007 and find a positive correlation between these transactions and future restatements, suggesting restatements are more ...
Mark Kohlbeck, Brian W. Mayhew
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Related Party Transactions in Insolvency
SSRN Electronic Journal, 2018Transaction avoidance rules are widely considered to be an important tool for the regulation of related party transactions in insolvency. Existing ‘best practice’ guidance on the design of insolvency laws assumes that such avoidance rules are best operationalised within collective insolvency procedures.
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The SEC and the Courtss Cooperative Policing of Related Party Transactions
SSRN Electronic Journal, 2013A transaction between a corporation and its director or officer (a “related party transaction”) presents conflicts of interest that could harm, or alternatively, could also benefit the corporation. To sort beneficial related party transactions from detrimental ones, the current legal regime relies on both ex ante screening and ex post litigation ...
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Journal of Business Finance & Accounting
ABSTRACT This study investigates whether an increase in the costs associated with related party transactions (RPTs) for controlling owners affects the volume of such transactions. We exploit the implementation of the Insolvency and Bankruptcy Code (IBC) in India in 2016 as a quasi‐natural experiment that likely raised the costs of ...
Ranjeet Singh +2 more
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ABSTRACT This study investigates whether an increase in the costs associated with related party transactions (RPTs) for controlling owners affects the volume of such transactions. We exploit the implementation of the Insolvency and Bankruptcy Code (IBC) in India in 2016 as a quasi‐natural experiment that likely raised the costs of ...
Ranjeet Singh +2 more
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An Analysis of Related-Party Transactions in India
SSRN Electronic Journal, 2013Related-party transactions (RPTs) refer to transactions between a company and its related entities such as subsidiaries, associates, joint ventures, substantial shareholders, executives, directors and their relatives, or entities owned or controlled by its executives, directors, and their families.
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