Results 61 to 70 of about 9,969,501 (244)
American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source
Analysis of Factors Influencing Fraudulent Financial Statements: Pentagon Fraud Perspective and Managerial Ownership [PDF]
SHS Web of ConferencesFinancial statement fraud poses a significant threat to the integrity of financial reporting and investor confidence so will become a threat to sustainability and business continuity.
Putra Wahyu Manuhara +2 more
doaj +1 more source
Germany's reluctance to regulate related party transactions
, 2018 Germany Inc. was an idiosyncratic form of industrial organization that put financial institutions at the center. This paper argues that the consumption of private benefits in related party transactions by these key agents can be understood as a ...
Tröger, Tobias, Tobias H. Troeger
core +1 more source
Related party transactions of goods and services
, 2023 This dataset includes variables associated with related party transactions of goods and services conducted between the affiliates of corporate groups in Korea.
Jin, Yangsoo
core +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2017 The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable.
Fadli Fendi Malawat +2 more
doaj
AGENCY EFFECTS: RELATED-PARTY TRANSACTIONS, CORPORATE GOVERNANCE, AND FINANCIAL STATEMENT FRAUD IN INDONESIA [PDF]
Economic HorizonsThis study investigates the impact of related-party transactions on financial statement fraud in the Indonesian publicly listed firms grounded in agency theory.
Marsellisa Nindito +3 more
doaj +1 more source
RELATED PARTY TRANSACTIONS - OVERVIEW [PDF]
The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related ...
Alexandra Corlaciu, Adriana Tiron Tudor
core
The underlying mechanism of related party transactions disclosure across countries
, 2011 This paper investigates the interrelationships between several external social institutions and related party transactions disclosure across 49 countries.
Walaa Wahid ElKelish
core +1 more source
Improving access to new technologies: An experiment with Kenyan input sellers
American Journal of Agricultural Economics, EarlyView.Abstract Agrodealers play a critical role in rural economies, selling essential inputs for agricultural production, stocking new products, and providing farmers with technical advice. However, uncertainty can discourage them from stocking newer, less familiar products, limiting the availability of innovative technologies and leading to market failures ...
Sarah W. Kariuki +6 more
wiley +1 more source