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The SEC and the Courtss Cooperative Policing of Related Party Transactions
SSRN Electronic Journal, 2013A transaction between a corporation and its director or officer (a “related party transaction”) presents conflicts of interest that could harm, or alternatively, could also benefit the corporation. To sort beneficial related party transactions from detrimental ones, the current legal regime relies on both ex ante screening and ex post litigation ...
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Related Party Transactions in Insolvency
SSRN Electronic Journal, 2018Transaction avoidance rules are widely considered to be an important tool for the regulation of related party transactions in insolvency. Existing ‘best practice’ guidance on the design of insolvency laws assumes that such avoidance rules are best operationalised within collective insolvency procedures.
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Related Party Transactions and Earnings Management
European Proceedings of Social & Behavioural Sciences, 2016This study reviewed some studies conducted on related party transactions and earnings management. Based on agency theory, agency conflict motivates managers to engage in self-enrichment transactions at the expense of the owners of the firm. Management or concentrated ownership is proposed to deal with this type of agency problem.
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Conflicts of Interest and Related-Party Transactions
SSRN Electronic Journal, 2010Although accounting scandals in the United States of America and Europe highlighted many cases in which the executives or controlling shareholders used transactions between related parties to manipulate results, diverting resources from the company and obtaining private profit; the true impact of the failure of the fiduciary duties, is not very well ...
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Returnee Directors and Related Party Transactions
International Journal of Finance & EconomicsABSTRACT In this study, we investigate whether returnee directors (Chinese nationals with foreign experience serving as directors) mitigate opportunistic related party transactions (RPTs), a relatively under‐investigated area of research.
Muhammad Abubakkar Siddique +4 more
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An Analysis of Related-Party Transactions in India
SSRN Electronic Journal, 2013Related-party transactions (RPTs) refer to transactions between a company and its related entities such as subsidiaries, associates, joint ventures, substantial shareholders, executives, directors and their relatives, or entities owned or controlled by its executives, directors, and their families.
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Related Party Transactions im Konzern
Zeitschrift für Unternehmens- und Gesellschaftsrecht, 2019Die reformierte Aktionärsrechte-Richtlinie verlangt von den Mitgliedstaaten, Regelungen zum Schutz der börsennotierten Gesellschaften vor unangemessenen Geschäften mit nahestehenden Unternehmen und Personen in ihr jeweiliges nationales Recht aufzunehmen.
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Related Party Transactions: UK Model
SSRN Electronic Journal, 2018This paper analyses the regulation of related party transactions in the UK through two comparative lenses, one external, the other internal. The external comparison is between English law and the law on RPTs in the United States, especially in Delaware.
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Related Party Transactions and Earnings Management
SSRN Electronic Journal, 2004In this paper, we investigate whether related party transactions are associated with earnings management. If a firm's executives and/or board members engage in related party transactions to expropriate the firm's resources, then they have incentives to manage earnings either to justify (or increase) these perquisites or possibly to mask such ...
Elizabeth A. Gordon, Elaine Henry
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