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Keywords: Related party transactions
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Journal Articles
Journal:
Corporate Governance
Corporate Governance (2025) 25 (4): 763–785.
Published: 27 August 2024
...Badingatus Solikhah; Ching-Lung Chen; Pei-Yu Weng; Mamdouh Abdulaziz Saleh Al-Faryan Purpose This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness...
Journal Articles
Journal:
Corporate Governance
Corporate Governance (2019) 19 (6): 1253–1273.
Published: 11 September 2019
...Pier Luigi Marchini; Paolo Andrei; Alice Medioli Purpose In the light of the risks involved in related party transactions, transparent disclosure is particularly important. The impact of related party transactions is relevant for all types of company, but there is greater complexity in business...
Journal Articles
Journal:
Corporate Governance
Corporate Governance (2014) 14 (1): 58–85.
Published: 28 January 2014
...Emiliano Di Carlo Purpose – Under IAS 24 a related party transaction (RPT) is a “transfer of resources, services or obligations between related parties, regardless of whether a price is charged” (IASB). The purpose of this paper is to consider the interest of the business group...
