Results 31 to 40 of about 9,949,724 (284)
The Study of the Relationship between Related-Party Transactions and the Control-Ownership Wedge of the Ultimate Controlling Shareholder [PDF]
راهبرد مدیریت مالی, 2017 Following the separation of ownership from management and creating the information asymmetry between owners and managers, the importance of the related-party transactions and its full disclosure, fair and transparent of information has been increased ...
Yahya Kamyabi +2 more
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Corporate Governance and Related Parties Transactions - Evidence from Romanian Listed Companies [PDF]
Risk in Contemporary Economy, 2017 The objective of this work is to offer contributions to improve the understanding of related party transactions. Our goal is to explore the role of related party transactions from the perspective of company s corporate governance environment. Even though
Iuliana Oana MIHAI +2 more
doaj +1 more source
Determinants of Devidend Policy : Evidence from Indonesian Stock Exchange
Riset Akuntansi dan Keuangan Indonesia, 2023 This research aims to empirically test the relationship between tax avoidance, related party transactions and intellectual capital on dividend policy. Furthermore, this research also tests managerial ownership in moderating tax avoidance, related party ...
Luluk Muhimatul Ifada, Nurcahyono
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The adequacy of the disclosure of related party transactions [PDF]
مطالعات تجربی حسابداری مالی, 2012 در رسوایی‌های مالی شرکت‌ها، یکی از موضوعاتی که همواره مرکز توجه و نگرانی بوده است، معاملات با اشخاص وابسته می‌باشد. این نگرانی‌ها، در پی ورشکستگی شرکت‌های مشهوری مثل انرون و آدلفیا افزایش یافته است.
saber sheri
doaj +1 more source
Compact Multi-Party Confidential Transactions
, 2020 “Confidential Transactions”, integrated transactions of commitments, signatures, and zero-knowledge range proofs, are favored for their ability to hide transaction amounts.
Ernest Foo +5 more
core +1 more source
The Influence of Industrial Specialization Auditor on Audit Report Lag
JABE (Journal of Accounting and Business Education), 2022 This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag.
Angelia Monique, Iman Harymawan
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The Impact of Related Party Transactions and Their Components on Audit Fees [PDF]
پژوهش‌های حسابرسی حرفه‌ایThis study aims to examine the impact of related party transactions on audit fees. Based on the conflict of interest theory, such transactions may be used opportunistically, increasing the inherent risk for companies.
mohammadmahdi ghomiyan +2 more
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2023 This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 ...
Fuad Fatchan +3 more
doaj +1 more source
Do Related Party Transactions Affect Firm Value?
KeunisUsing panel data of 24 firms in the Indonesian property and real estate sector from 2019 to 2023, this study investigates the impact of related party transactions on firm value by emphasizing the influence of firm size and family ownership. Tobin's Q was
Veronica Veren Milenia +1 more
doaj +1 more source
Journal of Economics, Business & Accountancy Ventura, 2017 This study aims to explain the negative entrenchment effect arised from selling and purchasing related party transactions on business group conglomerates.
Dayinta Ayuningtyas, Vera Diyanty
doaj +1 more source