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Keywords: Expropriation
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Journal Articles
Related party disclosures in financial reporting for Islamic banks
Available to Purchase
Journal of Islamic Accounting and Business Research (2022) 13 (7): 997–1017.
Published: 28 April 2022
... are determined. Findings This study finds that institutional ownership has a significant impact on mitigating agency problems associated with tunneling. Related party borrowings indicate expropriation and conflict of interest, whereas related party revenues indicate propping and efficient transactions...
