Results 21 to 30 of about 9,976 (290)
The effect of Related Parties Transactions on the Firm Value: Moderating Role of Audit Committee [PDF]
Iranian Journal of Finance, 2020 In recent financial scandals, related parties transactions (RPTs) have been as one of the major concerns, so that the targeted use of these transactions and lack of their disclosure or insufficient disclosure are some of the factors in the failure of the
majid ashrafi +3 more
doaj +1 more source
Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange
Audit Financiar, 2021 The complexity of related party transactions may lead to subjective interpretations of their reporting requirements. The objective of the paper is to examine the nature of significant transactions with related parties, how they were reported in ...
doaj +1 more source
Research Trends on Related Party Transactions and their Reporting [PDF]
Audit FinanciarRelated 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
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Three Seas Economic Journal, 2020 The purpose of the study is to identify the impact of specific types of related parties, which are allocated in International Standards on Auditing 550 “Related Parties”, not only on the organization of the audit of financial statements in the context of
Nataliia Shalimova, Yana Klymenko
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Al-Manhaj, 2023 Property sale and purchase transactions such as flats are transactions with large nominal values. The related parties must make a binding sale and purchase agreement as a means of legal protection for both parties in the event of a default against PPJB ...
Vicky Caesar Elang Palar +1 more
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Related Parties' Transaction and Earnings Management: a Case in Indonesia [PDF]
, 2012 This study investigates the association between related parties' transactions and earnings management in Indonesia. Firm's executives officers accompanied by board of director members usually engage in related parties' transactions to expropriate the ...
Sumiyana, S. (Sumiyana) +3 more
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Director Compensation and Related Party Transactions
SSRN Electronic Journal, 2018 This paper examines whether independent directors’ compensation is associated with related party transactions (RPTs). We focus both on directors’ total compensation and on their equity-based compensation. Employing hand-collected data for S&P 1500 firms, we find that independent directors’ compensation is significantly associated with RPTs ...
Ole-Kristian Hope, Haihao Lu, Sasan Saiy
openaire +2 more sources
Management decisions in transfer pricing [PDF]
Strategic Management, 2016 The article is aimed at highlighting the importance of management decisions on valuing transactions between related parties and the effect of such transactions on an entity's profit.
Ondrušová Lucia
doaj
Limitations of Grasping the Actual Situation of Transactions with Related Parties in Medical Corporations’ Business Reports [PDF]
, 2023 application/pdfThe 7th Amendment to the “Medical Service Law” requires medical corporations to disclose the status of transactions conducted with related individuals or corporations.
海老原, 諭
core
Product Market Competition, Related Party Transactions and Fee of Audit Services [PDF]
بررسیهای حسابداری و حسابرسی, 2017 Related-party transactions may violate the assumption of normal market transactions. This will distort the reliability and authentic reflection of accounting data, which will consequently aggravate the customer’s business risk by auditor.
MohammadReza AbbasZadeh +2 more
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