Research Trends on Related Party Transactions and their Reporting [PDF]
Related 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
doaj +1 more source
Corporate Governance and Related Parties Transactions - Evidence from Romanian Listed Companies [PDF]
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
Quality of reporting on transfer pricing: Prerequisite of the quality tax reporting of related parties [PDF]
Category of transfer pricing, as prices generated in relationships between related parties constituting the so-called 'groupings' has escalated in recent decades, with the escalation of now, freely speaking, the unstoppable process of globalization.
Jovanović Tatjana
doaj
Subordination of shareholders' loans in insolvency: Comparative law overview [PDF]
Creditor protection is the main goal of insolvency proceedings. In order to accomplish said goal, various legal institutes are created to prevent damage to creditors during insolvency.
Višekruna Aleksandra D.
doaj
The significance of determination of transfer prices between related parties [PDF]
The determination of transfer prices between related parties is initiated by OECD Guidelines in order to avoid tax on company profits and discourage business through tax havens. In Serbia, the transfer prices are determined under the tax balance.
Andrić Mirko, Jakšić Dejan
doaj
Tax control in the field of transfer pricing
The article discusses the tax control in transfer pricing.
Л. В. Товкун
doaj +1 more source
Substance-related health problems during rave parties in The Netherlands (1997-2008). [PDF]
The objective of this study was to describe a 12-year (1997-2008) observation of substance-related incidents occurring at rave parties in the Netherlands, including length of visits to first-aid stations, substances used, and severity of the incidents ...
Jan Krul +2 more
doaj +1 more source
The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange [PDF]
In recent decades due to financial scandals, corporate governance has received special attention in the field of accounting. The transaction with related parties is of the usual features of current activities.
Abdol Majid Jalae +3 more
doaj +1 more source
A Blockchain-Based Solution for Enabling Log-Based Resolution of Disputes in Multi-party Transactions [PDF]
We are witnessing an ongoing global trend towards the automation of almost any transaction through the employment of some Internet-based mean. Furthermore, the large spread of cloud computing and the massive emergence of the software as a service (Saas ...
Aniello, Leonardo +2 more
core +1 more source
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN UNILEVER INDONESIA TBK DAN MAYORA TBK YANG TERDAFTAR DI BEI SKRIPSI [PDF]
The purpose of this research is to determine the financial performance of PT. Unilever Tbk and PT Mayora Tbk reviewed from financial ratio analysis. The analytical method used is descriptive analysis using measurements of liquidity, activity, solvency ...
Fadli, Mochammad Annas Al Fadli
core

