Results 241 to 250 of about 9,976 (290)
Related parties transactions and firm's market value: the French case
Review of Accounting and Finance, 2011 International audienceThe purpose of this article is to study the impact of the related parties' transactions (RPTs) on firm value, and to identify the ownership and governance characteristics of companies that engage in this type of ...
Mehdi Nekhili
exaly +2 more sources
Female Board Directorships and Related Party Transactions [PDF]
British Journal of Management, 2021 AbstractUsing a sample of Chinese firms from 2005 to 2018, we show that firms with female directors (either executive or independent) are characterized by fewer related party transactions (RPTs), particularly in state‐owned enterprises. Fewer RPTs are associated with improved subsequent operating performance and, in contrast, RPTs are associated with ...
Muhammad Usman +4 more
openaire +2 more sources
Some of the next articles are maybe not open access.
Related searches:
Related searches:
SSRN Electronic Journal, 2005
We describe related party (RP) transactions and investigate financial incentive and monitoring determinants for firms engaged in RP transactions. Our sample consists of 1,261 firms included in the S&P 1500. RP transactions are common in our sample, but vary substantially as to transaction type and disclosure.
Mark J. Kohlbeck, Brian W. Mayhew
openaire +1 more source
We describe related party (RP) transactions and investigate financial incentive and monitoring determinants for firms engaged in RP transactions. Our sample consists of 1,261 firms included in the S&P 1500. RP transactions are common in our sample, but vary substantially as to transaction type and disclosure.
Mark J. Kohlbeck, Brian W. Mayhew
openaire +1 more source
2015
Abstract This chapter examines related party transactions (RPTs), explaining their prevalence across jurisdictions and their potential to facilitate both value creation and shareholder expropriation. It distinguishes between RPTs and tunneling, showing how dominant shareholders may use RPTs to extract private benefits while ...
openaire +2 more sources
Abstract This chapter examines related party transactions (RPTs), explaining their prevalence across jurisdictions and their potential to facilitate both value creation and shareholder expropriation. It distinguishes between RPTs and tunneling, showing how dominant shareholders may use RPTs to extract private benefits while ...
openaire +2 more sources
2023
Austrian as well as German company law exhibit only punctual regulation of Related Party Transactions. With the implementation of the second shareholder rights directive there are now e.g. provisions requiring board approval or disclosure of specific Related Party Transactions, applying only to a small fraction of transactions. Delaware on the contrary
openaire +1 more source
Austrian as well as German company law exhibit only punctual regulation of Related Party Transactions. With the implementation of the second shareholder rights directive there are now e.g. provisions requiring board approval or disclosure of specific Related Party Transactions, applying only to a small fraction of transactions. Delaware on the contrary
openaire +1 more source
Ondernemingsrecht, 2018
De vernieuwde EU Aandeelhoudersrichtlijn verplicht lidstaten tot het voorzien in procedurevoorschriften voor beursgenoteerde vennootschappen met betrekking tot ‘materiële’ Related Party Transactions. De procedures dienen te voorzien in adequate waarborgen tegen het onttrekken van waarde en vermogen aan beursvennootschappen door verbonden partijen ...
openaire +3 more sources
De vernieuwde EU Aandeelhoudersrichtlijn verplicht lidstaten tot het voorzien in procedurevoorschriften voor beursgenoteerde vennootschappen met betrekking tot ‘materiële’ Related Party Transactions. De procedures dienen te voorzien in adequate waarborgen tegen het onttrekken van waarde en vermogen aan beursvennootschappen door verbonden partijen ...
openaire +3 more sources
The Law and (Some) Finance of Related Party Transactions: An Introduction
SSRN Electronic Journal, 2018This paper is the introductory chapter of Luca Enriques and Tobias Troger (eds.), The Law and Finance of Related Party Transactions (Cambridge University Press: forthcoming). Its goal is to sketch out the individual chapters’ contributions to the scholarly and policy debates on the adequate regulation of related party transactions (RPTs).
Luca Enriques, Tobias H. Tröger
openaire +1 more source
SSRN Electronic Journal, 2016
The article examines the European Commission proposal to amend the shareholder rights directive and the the preparations of an informal trialogue of the Council of the European Union and the European Parliament concerning the provision on related party transactions. Both the international discussion and national concepts are examined. It is argued that
openaire +1 more source
The article examines the European Commission proposal to amend the shareholder rights directive and the the preparations of an informal trialogue of the Council of the European Union and the European Parliament concerning the provision on related party transactions. Both the international discussion and national concepts are examined. It is argued that
openaire +1 more source
Related Party Transactions and Intragroup Transactions
SSRN Electronic Journal, 2018In the context of corporate groups, related party transactions pose particular challenges. On the one hand, transactions within corporate groups are often economically desirable. The very raison d’etre of a corporate group may be to facilitate transaction between its constituent companies.
openaire +1 more source
Related Party Transactions in France - A Critical Assessment
SSRN Electronic Journal, 2018In France, the regulation of related party transactions (RPTs) involves three steps following the notification to the board of an RPT. First, the board gives its prior authorisation to the transaction. Those who are self-interested do not take part in the vote. Secondly, auditors prepare a report on RPTs.
openaire +1 more source