TÜRKİYE'DE YERLEŞTİRME ETKİSİ VE İLİŞKİLİ TARAF İŞLEMLERİ

This research aimed to understand the important powers that affect Related Party Transactions (RPTs) decisions. It used agency theory perspective examine effect of corporate mechanism, comprising variables controlling ownership, CEOs characteristics, and independent board directors, on decision RPTs regarding potential conflicts interest.
 A total 310 financial reports Turkish manufacturing listed companies in 2019 2020 were assessed. Subsequently, shareholder characteristics discovered play significant roles while director variable had highest impact.
 The strength represents function governance mechanisms. Although entrenchment effects occur RPTs, denial or approval directors was dependent minority interest. also highlighted impact alignment RPTs’ decision, since expropriation ultimate power balanced within director’s role.