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Related Party Transactions and Audit Fees: Normal Transactions versus Opportunistic Transactions [PDF]
پژوهشهای تجربی حسابداریThis study investigates the effect of the amount of related-party transactions (RPTs) on audit fees. Given the differing incentives of the parties involved, RPTs are classified into ordinary and opportunistic transactions, and the study accordingly ...
Razieh Gerivani +2 more
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Relationship between Related Party Transactions and Earnings Management [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This study uses data from companies listed on the TehranStock Exchange to investigate whether related party transactions areassociated with earnings management.
Narges Sarlak, Mina Akbari
doaj +1 more source
Charitable Companies and Related Party Transactions [PDF]
, 2021 In response to a recommendation by the Panel reviewing the Australian Charities and Not-for-profits legislation, the Federal Government has announced that charities will be required to disclose related party transactions.
Langford, RT
core +1 more source
Cash-Based Related Party Transactions in New Economy Firms [PDF]
, 2008 This paper investigates associations between related party transactions (RPTs) and governance and performance factors of new economy firms. Previous research has examined the related party transactions of large U.S. firms.
Gallery, Gerry T. +2 more
core +1 more source
THE EFFECT OF PROPPING ON THE PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2021 This study aims to find empirical evidence of the impact of propping- related party transactions on company performance. The research sample was manufacturing companies listed on the IDX during 2017-2019 which were determined by purposive sampling and ...
Supatmi Supatmi, Steppani Steppani
doaj +1 more source
Cogent Business & Management, 2022 In its business operation, a firm may transact with related parties. From an agency theory point of view, agents may use the transaction to maximize the firm value or for personal gain.
Anita Abigail, Christiana Dharmastuti
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Product Market Competition, Related Party Transactions and Fee of Audit Services [PDF]
بررسیهای حسابداری و حسابرسی, 2017 Related-party transactions may violate the assumption of normal market transactions. This will distort the reliability and authentic reflection of accounting data, which will consequently aggravate the customer’s business risk by auditor.
MohammadReza AbbasZadeh +2 more
doaj +1 more source
The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [PDF]
پژوهشهای تجربی حسابداری, 2016 This research examines the relation between complex ownership structure in subsidiary firms and related party transactions. Control-ownership disparity is used as a proxy for complex ownership structure in business group companies and subsidiary ...
ali hosseini +2 more
doaj +1 more source
Tunneling and Company Performance in The Financial Industry In Indonesia
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 This study aims to find empirical evidence of the impact of related party transactions, particularly tunneling transactions, on the performance of the Indonesian financial industry.
Supatmi Supatmi +1 more
doaj +1 more source
Related Party Transactions: A Series of Relevant Considerations
CECCAR Business Review, 2020 Lately, the legislation has introduced more requirements regarding related party transactions. Thus, the most recent regulation on this matter is the Order of the President of the National Agency for Fiscal Administration No.
Mirela PĂUNESCU +2 more
doaj +1 more source