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1-5 of 5
Keywords: Related party transactions
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Journal Articles
Do related party transactions affect insider trading? The moderating role of ESG
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 12 March 2025
...Abdullah Almutairi; Robert Evans; Baban Eulaiwi; Samir I. Abdelazim; Ahmed Diab Purpose This study aims to investigate the association between related party transactions (RPTs) and insider trading behaviour as well as the moderating role of environmental, social and governance (ESG...
Journal Articles
Determinants of the relationship between related party transactions and firm value: evidence from Saudi Arabia
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (6): 2391–2411.
Published: 03 August 2023
...Abdulaziz Sulaiman Alsultan Purpose This study aims to examine the association between related party transactions and firm value. The study also investigates the impact of several determinants of this relationship as moderating variables. Design/methodology/approach The paper uses multiple...
Journal Articles
Independent directors’ attributes and related party transactions in Malaysia: evidence from an individual perspective
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Journal of Financial Reporting and Accounting (2025) 23 (4): 1767–1789.
Published: 03 July 2023
...Nurshahirah Abd Majid; Mohd Mohid Rahmat; Kamran Ahmed Purpose This study aims to examine the ability of independent directors to discipline related-party transactions (RPTs) among listed companies in Malaysia. Firms typically appoint independent directors individually, not as a group. However...
Journal Articles
Related party transactions and earnings management in Jordan: the role of ownership structure
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Journal of Financial Reporting and Accounting (2020) 18 (3): 505–531.
Published: 12 June 2020
...Mohammad Alhadab; Modar Abdullatif; Israa Mansour 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...
Journal Articles
The impact of related party transactions on firm value: Evidence from a developing country
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Journal of Financial Reporting and Accounting (2019) 17 (3): 571–588.
Published: 02 September 2019
...Ahmed A. Diab; Ahmed Aboud; Arafat Hamdy Purpose The purpose of this study is to address the impact of the related party transactions (RPTs) on firm value. The authors bring evidence from a usually ignored empirical setting: an African emerging market. Design/methodology/approach In particular...
