Results 261 to 270 of about 9,976 (290)

Organization of Accounting of Transactions with Related Parties

Central Ukrainian Scientific Bulletin. Economic Sciences, 2020
Due to the development of market relations and the entry of the national economy into the international market, the domestic accounting system requires the development and implementation of such accounting and reporting methodology that meets international standards.
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The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform

Journal of Business Finance & Accounting
ABSTRACT This study investigates whether an increase in the costs associated with related party transactions (RPTs) for controlling owners affects the volume of such transactions. We exploit the implementation of the Insolvency and Bankruptcy Code (IBC) in India in 2016 as a quasi‐natural experiment that likely raised the costs of ...
Ranjeet Singh, Yogesh Chauhan, Nemiraja Jadiyappa   +2 more
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CEO Narcissism and Related Party Transactions

We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs.
Bilal Al Dah, Anwer S. Ahmed, Mustafa A Dah, Moataz El-Helaly   +3 more
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Tax Administration of Related Party Transactions

Business Security
The article discusses the issues of tax administration of controlled transactions as part of the ongoing tax reform in the Russian Federation. The author examines the controversial issues of providing notifications on controlled transactions and the positions of the Constitutional Court of the Russian Federation on these issues.
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Three essays on related-party transactions [PDF]

This thesis explores transactions between related-parties by reviewing the vast literature in this area. It also examines individual auditors’ narcissism, one of the key psychological attributes in monitoring these activities, and how the accumulated experiences and workload of an engagement audit team can affect clients decision to engage in ...
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Related party transactions and dividend payouts

Finance Research Letters, 2022
Moataz El-Helaly, Bilal Al-Dah
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Reflections on Public Interest Constitutional Litigation of the Government of Ghana’s Economic Transactions with Private Parties

2022
Christopher Y Nyinèvi, Maame Efua Addadzi-Koom   +1 more
exaly  

ORGANIZATIONAL AND METHODOLOGICAL APPROACHES TO THE AUDIT OF RELATED PARTIES TRANSACTIONS

Agrosvit, 2020
V Goncharova
exaly  

The Law and Finance of Related Party Transactions

2019
Enriques, Luca, Tröger, Tobias H.
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Revealing transactions data to third parties: Implications of privacy regimes for welfare in online markets

Journal of Economics and Management Strategy, 2020
Michael R Baye, David E M Sappington
exaly