Articles with "related party" as a keyword



Photo by adigold1 from unsplash

Internationalization, related party transactions, and firm ownership structure: Empirical evidence from an emerging market

Sign Up to like & get
recommendations!
Published in 2019 at "Research in International Business and Finance"

DOI: 10.1016/j.ribaf.2019.02.004

Abstract: Abstract This study seeks to understand the adverse impact of related party transactions (RPTs) on the internationalization of emerging economy firms. The study further explores how a firm’s ownership structure moderates the relationship between RPT… read more here.

Keywords: ownership structure; party transactions; related party; internationalization ... See more keywords
Photo from wikipedia

Does Concentrated Founder Ownership Affect Related Party Transactions? Evidence from an Emerging Economy

Sign Up to like & get
recommendations!
Published in 2020 at "Research in International Business and Finance"

DOI: 10.1016/j.ribaf.2020.101206

Abstract: Abstract This study examines the impact of concentrated founder ownership on related party transactions (RPTs) for Indian firms. We find that concentrated founder ownership is positively related to RPTs and is more likely to encourage… read more here.

Keywords: founder ownership; party transactions; concentrated founder; related party ... See more keywords
Photo by adigold1 from unsplash

Related party transactions and principal-principal conflicts in public companies: Evidence from the maritime shipping industry

Sign Up to like & get
recommendations!
Published in 2021 at "Transportation Research Part E: Logistics and Transportation Review"

DOI: 10.1016/j.tre.2020.102171

Abstract: This paper examines net asset value (NAV) discounts and premiums in the setting of the maritime shipping industry. We employ a qualitative study with equity analysts as well as a quantitative study with a unique… read more here.

Keywords: maritime shipping; party transactions; shipping industry; related party ... See more keywords
Photo from wikipedia

Related party transactions and earnings management in Jordan: the role of ownership structure

Sign Up to like & get
recommendations!
Published in 2020 at "Journal of Financial Reporting and Accounting"

DOI: 10.1108/jfra-01-2019-0014

Abstract: Purpose - The purpose of this study is to examine the relation between related party transactions and both accrual and real earnings management practices in Jordanian industrial public-listed companies, taking into account the uniqueness of… read more here.

Keywords: ownership; earnings management; party transactions; related party ... See more keywords
Photo by adigold1 from unsplash

Discussion of “Are Related Party Transactions Red Flags?”

Sign Up to like & get
recommendations!
Published in 2017 at "Contemporary Accounting Research"

DOI: 10.1111/1911-3846.12304

Abstract: Kohlbeck and Mayhew () create a new data set featuring two types of related party transactions. They use empirical†archival methods to investigate the effect of such transactions on the likelihood of restatements and on… read more here.

Keywords: discussion related; opa rations; party transactions; related party ... See more keywords
Photo from archive.org

The influence of profitability on related party revenues

Sign Up to like & get
recommendations!
Published in 2017 at "International Journal of Business Governance and Ethics"

DOI: 10.1504/ijbge.2017.10006787

Abstract: In recent decades, related party transactions (RPTs) have played a prime role in major corporate scandals, obliging regulators to strengthen the rules with new bans and costly requirements on companies. The aim of the regulatory… read more here.

Keywords: party revenues; influence profitability; profitability; profitability related ... See more keywords
Photo from wikipedia

Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control

Sign Up to like & get
recommendations!
Published in 2021 at "Risks"

DOI: 10.3390/risks9080146

Abstract: The primary purpose of this study is to investigate the impacts of earnings management (EM) and related party transactions (RPTs) on corporate financial performance in an emerging market, Iran. This paper also aims to examine… read more here.

Keywords: performance; party transactions; related party; earnings management ... See more keywords
Photo from wikipedia

Related Party Transactions and Tax Avoidance of Business Groups

Sign Up to like & get
recommendations!
Published in 2018 at "Sustainability"

DOI: 10.3390/su10103571

Abstract: This study aims to examine if the firms in business groups avoid tax by related party transactions. If other conditions are the same, firms have an incentive to maximize after-tax profits by minimizing tax burden.… read more here.

Keywords: business groups; tax; party transactions; related party ... See more keywords