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Related Party Transactions: UK Model
SSRN Electronic Journal, 2018This paper analyses the regulation of related party transactions in the UK through two comparative lenses, one external, the other internal. The external comparison is between English law and the law on RPTs in the United States, especially in Delaware.
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Returnee Directors and Related Party Transactions
International Journal of Finance & EconomicsABSTRACT In this study, we investigate whether returnee directors (Chinese nationals with foreign experience serving as directors) mitigate opportunistic related party transactions (RPTs), a relatively under‐investigated area of research.
Muhammad Abubakkar Siddique +4 more
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Related Party Transactions im Konzern
Zeitschrift für Unternehmens- und Gesellschaftsrecht, 2019Die reformierte Aktionärsrechte-Richtlinie verlangt von den Mitgliedstaaten, Regelungen zum Schutz der börsennotierten Gesellschaften vor unangemessenen Geschäften mit nahestehenden Unternehmen und Personen in ihr jeweiliges nationales Recht aufzunehmen.
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Related Party Transactions and Earnings Management
European Proceedings of Social & Behavioural Sciences, 2016This study reviewed some studies conducted on related party transactions and earnings management. Based on agency theory, agency conflict motivates managers to engage in self-enrichment transactions at the expense of the owners of the firm. Management or concentrated ownership is proposed to deal with this type of agency problem.
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Conflicts of Interest and Related-Party Transactions
SSRN Electronic Journal, 2010Although accounting scandals in the United States of America and Europe highlighted many cases in which the executives or controlling shareholders used transactions between related parties to manipulate results, diverting resources from the company and obtaining private profit; the true impact of the failure of the fiduciary duties, is not very well ...
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Organization of Accounting of Transactions with Related Parties
Central Ukrainian Scientific Bulletin. Economic Sciences, 2020Due to the development of market relations and the entry of the national economy into the international market, the domestic accounting system requires the development and implementation of such accounting and reporting methodology that meets international standards.
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Related Party Transactions and Earnings Management
2004In this paper, we investigate whether related party transactions are associated with earnings management. If a firm's executives and/or board members engage in related party transactions to expropriate the firm's resources, then they have incentives to manage earnings either to justify (or increase) these perquisites or possibly to mask such ...
Elizabeth A. Gordon, Elaine Henry
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2020
The purpose of this study is to analyze the effect of related party transactions on audit fees. This study uses 67 samples listed on the Indonesia Stock Exchange for the period 2017 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that related party transactions
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The purpose of this study is to analyze the effect of related party transactions on audit fees. This study uses 67 samples listed on the Indonesia Stock Exchange for the period 2017 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that related party transactions
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Transfer prices and transactions with related parties
2017The transfer prices, according to which the transactions between taxpayers are valued, are one of the main areas with whom the domestic and international companies and their tax administrations are dealing. The essence of the transfer pricing formation is in determining their height in accordance with the usual market prices.
Dimitrova, Janka +2 more
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