Webb22 okt. 2024 · Transfer Pricing and Related Party Transactions: A Bibliometric Analysis Volume 9 (2024): Issue 56 (January 2024) Central European Economic Journal Journal Details Format Journal eISSN 2543-6821 First Published 29 Mar 2024 Publication timeframe 1 time per year Languages English Open Access Webb11 apr. 2013 · Corporate propping through related‐party transactions: The effect of China's securities regulations Semantic Scholar. Purpose – The purpose of this paper is to …
Tunneling and propping up: An analysis of related party
WebbABSTRACT: Related party transactions (RPTs) can have a dual nature. On one hand, these transactions may be considered sound business exchanges, fulfilling the economic … WebbThis study investigates whether or not related party transactions serve as “red flags” that warn of potential financial misstatement. We hand-collect related party transactions for S&P 1500 firms in 2001, 2004, and 2007 and find a positive correlation between these transactions and future restatements, suggesting restatements are more likely when a … dabbing heart svg
Related party transactions on tunnelling and propping perspective
WebbControlling shareholders also associated with opportunistic activity to expropriate the may become an executive chairman, which usually called wealth of minority shareholders, specifically through as CEO duality (Mohd-Saleh, Iskandar, & Rahmat 2005). related party transactions (RPTs) (Abdul Wahab, Haron, In contrast, if the founders or controlling … WebbWe investigate the effect of related party transactions (RPTs) on value relevance and informativeness of accounting earnings for firms based in East Asia. Using a hand … WebbEffect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China. Journal of Accounting and Public ... Propping through related party transactions. Review of Accounting Studies. 3(1).1-30. Jiraporn, P., & Dedalt, PJ (2009). Does founding family control affect earnings ... bing translator bing meet in spanish