Cash-Based Related Party Transactions in New Economy Firms [PDF]
, 2008 This paper investigates associations between related party transactions (RPTs) and governance and performance factors of new economy firms. Previous research has examined the related party transactions of large U.S. firms.
Gallery, Gerry T. +2 more
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THE EFFECT OF PROPPING ON THE PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2021 This study aims to find empirical evidence of the impact of propping- related party transactions on company performance. The research sample was manufacturing companies listed on the IDX during 2017-2019 which were determined by purposive sampling and ...
Supatmi Supatmi, Steppani Steppani
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Cogent Business & Management, 2022 In its business operation, a firm may transact with related parties. From an agency theory point of view, agents may use the transaction to maximize the firm value or for personal gain.
Anita Abigail, Christiana Dharmastuti
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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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The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [PDF]
پژوهشهای تجربی حسابداری, 2016 This research examines the relation between complex ownership structure in subsidiary firms and related party transactions. Control-ownership disparity is used as a proxy for complex ownership structure in business group companies and subsidiary ...
ali hosseini +2 more
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Tunneling and Company Performance in The Financial Industry In Indonesia
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 This study aims to find empirical evidence of the impact of related party transactions, particularly tunneling transactions, on the performance of the Indonesian financial industry.
Supatmi Supatmi +1 more
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Related Party Transactions: A Series of Relevant Considerations
CECCAR Business Review, 2020 Lately, the legislation has introduced more requirements regarding related party transactions. Thus, the most recent regulation on this matter is the Order of the President of the National Agency for Fiscal Administration No.
Mirela PĂUNESCU +2 more
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The Study of the Relationship between Related-Party Transactions and the Control-Ownership Wedge of the Ultimate Controlling Shareholder [PDF]
راهبرد مدیریت مالی, 2017 Following the separation of ownership from management and creating the information asymmetry between owners and managers, the importance of the related-party transactions and its full disclosure, fair and transparent of information has been increased ...
Yahya Kamyabi +2 more
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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
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Determinants of Devidend Policy : Evidence from Indonesian Stock Exchange
Riset Akuntansi dan Keuangan Indonesia, 2023 This research aims to empirically test the relationship between tax avoidance, related party transactions and intellectual capital on dividend policy. Furthermore, this research also tests managerial ownership in moderating tax avoidance, related party ...
Luluk Muhimatul Ifada, Nurcahyono
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