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 +2 more sources
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]
راهبرد مدیریت مالی, 2017 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
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The impact of product market competition on transactions with related parties and company performance [PDF]
Management Science Letters, 2015 This paper presents an empirical investigation on the effect of product market competition on transactions with related parties and company performance.
Mojtaba Asadi +2 more
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A study of the effects of Related Parties Transactions on the Agency costs [PDF]
مطالعات تجربی حسابداری مالی, 2015 The aim of this research is to find out whether Related Parties Transactions can produce a meaningful influence on the agency cost or not. To answer this question two definitions of agency cost are employed: Tobin’s Q Ratio and mutual relationship ...
Mohammad Banafi +2 more
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Earnings forecast error, related-party transactions, and independent board members [PDF]
مطالعات تجربی حسابداری مالی, 2014 Transactions with related parties are factors reducing market value of the investment. Although all transactions with related parties are opportunistic, but the prevailing view is that these transactions influence risk and are important for investors. In
Yahya Kamyabi +2 more
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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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The effect of transactions with dependents on the auditor's inability to detect corporate fraud using auditor level analysis [PDF]
فصلنامه بورس اوراق بهادار, 2021 The main purpose of this study was to investigate the effect of transactions with individuals related to the auditor's inability to detect corporate fraud using the analysis of auditors in companies listed on the Tehran Stock Exchange.
saeed Vaseli +2 more
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Audit of business transactions between related parties [PDF]
, 2022 Revizija transakcija između povezanih pravnih lica predmet je interesovanja velikog broja istraživanja, posebno u SAD i državama Azije. Početkom XXI veka, nakon velikih korporativnih skandala u istraživanjima je akcenat stavljen na procenu revizorskog ...
Mihailović, Nenad
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Related Parties’ Transactions: A Literature Overview on Auditor’s Risk [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 The aim of this paper is to examine the nature of related party transactions, how they are reflected in the context of a financial audit and the challenges of resolving risk management issues, detecting fraud and the effects of coordinating these ...
Lioara-Veronica Pasc +1 more
doaj
Multiple directorships and related parties transactions: The weakness of numbers
European Journal of Business Science and Technology, 2015 We examine whether the presence of outside directors with multiple boards seats influence firms related-parties transactions. These non-executive directors with vast skill, experience, knowledge, prestige and shared networks are part of major Boards ...
Oladipupo Muhrtala Tijani +2 more
doaj +1 more source