The Effect of Related Party Transactions through Opportunistic Behaviour Management to Increase Firm Value
نویسندگان
چکیده
منابع مشابه
Does R&D Expenditure with Heavy Related Party Transactions Harm Firm Value?
Related party transactions (RPTs) are transactions made among affiliated companies in a conglomerate group. Heavy RPT ratio means high level of dependence of a firm on the captive market within a conglomerate group. This may depress the firm’s incentive to invest in R&D and the high level of R&D expenditure of a firm with heavy RPT ratio may not be efficiently led to high level of firm performa...
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This paper attempts to provide large sample evidence of opportunistic related party transactions in China where economic institutions, legal system and corporate structures are conducive to such dealings. We found that firms belonging to a corporate group report abnormally high levels of related party sales when they have incentives to manage earnings to avoid being delisted, or prior to issuin...
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ژورنال
عنوان ژورنال: GATR Journal of Finance and Banking Review
سال: 2019
ISSN: 0128-3103,2636-9176
DOI: 10.35609/jfbr.2019.4.2(3)