The impact of related party transactions on 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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ژورنال
عنوان ژورنال: Journal of Financial Reporting and Accounting
سال: 2019
ISSN: 1985-2517,1985-2517
DOI: 10.1108/jfra-08-2018-0064