Results 31 to 40 of about 9,969,501 (244)
The adequacy of the disclosure of related party transactions [PDF]
مطالعات تجربی حسابداری مالی, 2012 در رسوایی‌های مالی شرکت‌ها، یکی از موضوعاتی که همواره مرکز توجه و نگرانی بوده است، معاملات با اشخاص وابسته می‌باشد. این نگرانی‌ها، در پی ورشکستگی شرکت‌های مشهوری مثل انرون و آدلفیا افزایش یافته است.
saber sheri
doaj +1 more source
Compact Multi-Party Confidential Transactions
, 2020 “Confidential Transactions”, integrated transactions of commitments, signatures, and zero-knowledge range proofs, are favored for their ability to hide transaction amounts.
Ernest Foo +5 more
core +1 more source
The Influence of Industrial Specialization Auditor on Audit Report Lag
JABE (Journal of Accounting and Business Education), 2022 This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag.
Angelia Monique, Iman Harymawan
doaj +1 more source
The Impact of Related Party Transactions and Their Components on Audit Fees [PDF]
پژوهش‌های حسابرسی حرفه‌ایThis study aims to examine the impact of related party transactions on audit fees. Based on the conflict of interest theory, such transactions may be used opportunistically, increasing the inherent risk for companies.
mohammadmahdi ghomiyan +2 more
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2023 This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 ...
Fuad Fatchan +3 more
doaj +1 more source
Do Related Party Transactions Affect Firm Value?
KeunisUsing panel data of 24 firms in the Indonesian property and real estate sector from 2019 to 2023, this study investigates the impact of related party transactions on firm value by emphasizing the influence of firm size and family ownership. Tobin's Q was
Veronica Veren Milenia +1 more
doaj +1 more source
Journal of Economics, Business & Accountancy Ventura, 2017 This study aims to explain the negative entrenchment effect arised from selling and purchasing related party transactions on business group conglomerates.
Dayinta Ayuningtyas, Vera Diyanty
doaj +1 more source
A Related Party Transactions, Family Firms and Firm Performance
Accounting Analysis Journal, 2020 The objective of this study is to examine the relationship between related party transactions and firm performance in the presence of family ownership. The study used data of 714 public listed firms in Istanbul stock exchange for the period of 2011-2015 ...
Nishtiman Mohammed
doaj +1 more source
Toward Full Interoperability in Materials Science: Integrating Workflows With Knowledge Graphs
Advanced Engineering Materials, EarlyView.The connection of conceptual workflow design, portable execution, and ontology‐based semantics leading to provenance‐rich knowledge graphs are main contributors to interoperability in materials science and a prerequisite to AI‐assisted orchestration and for interoperable Materials Acceleration Platforms.
Jan Janssen +14 more
wiley +1 more source
, 2018 This chapter analyzes the legal and governance challenges posed by related party transactions, focusing on their potential to facilitate self-dealing and harm minority shareholders.
Enriques, Luca
core +1 more source