Purpose This research aims to examine the impact of RPTs and board directors' characteristics on market value Indian listed banks. Further, this study evaluates moderation effect composition association between banks’ value. Design/methodology/approach The sample size consists 38 banks Bombay stock exchange. current is based secondary data for ten years from 2010 2019. Generalized Method Moment...

ABSTRACT The study investigates the role of auditor in mitigating effect related party transactions on firm value. This observed 439 non-financial firms from publicly listed Indonesia during 2016-2019. Based OLS regression analysis, there is evidence that are to Related reflect entrenchment majority shareholders can be captured by market. founds no differences types external an alignment inside...

• The study shows that insider ownership positively relates to corporate bond spreads. Shareholder rights negatively moderate the positive ownership-spread relation. Insider probability of related-party transactions. is associated with ROA. Bondholders appear anticipate greater facilitates consumption private benefits. We investigate effect on yield spreads from 2003 2014 using a sample 10,460 ...

The main purpose of this research is to investigate the impact related party transactions (RPT) which sales and expenses institutional ownership on tax expenses. sampling technique purposive amount population 227 consumer goods companies Based listed company industry Indonesia Stock Exchange with a total sample 48 period observation years in 2017-2020. This study method uses quantitative method...

We introduce the concept of poaching, the risk that in any contractual relationship information that is transferred between parties for purposes specified in the contract will deliberately be used by the receiving party, for purposes outside the contract, to its own economic benefit, and to the detriment of the party that provided the information. We argue that this form of transaction risk, a ...

the software license agreements form. nowadays. a large portion of international transactions. meanwhile. the escrow agreements are usually as an important part of these contracts without which they could not be entered into. the escrow agreement is a three dimensions contract and formed by three parties jointly. which side is the offering or accepting party and whether could two parties jointl...

Although Bitcoin is often perceived to be an anonymous currency, research has shown that a user’s Bitcoin transactions can be linked to compromise the user’s anonymity. We present solutions to the anonymity problem for both transactions on Bitcoin’s blockchain and off the blockchain (in so called micropayment channel networks). We use an untrusted third party to issue anonymous vouchers which u...

Although SSL is certainly the dominant security protocol in use for electronic transactions, it has no real provision for dispute resolution. Digital signatures, the traditional approach to this problem, have seen little deployment, largely due to the lack of of ubiquitous client-side PKI and the need to modify both client and server software to add signature capability. This paper describes an...

Modern blockchain systems are a fresh look at the paradigm of distributed computing, applied under new assumptions of large-scale open public networks. They can be used to store and share information without a trusted central party. There has been much theoretical and practical effort to develop blockchain systems for a myriad of uses, ranging from cryptocurrencies to identity control, supply c...