Abstract In order to create complex business structures and obtain economic benefits, multinational companies have given rise transfer pricing. Due their importance, it has been possible expand international trade a higher level. This study focuses on the issue of pricing related party transactions (RPT), with aim overview productivity impact research in RPT area highlighting main trends field....

Early in 2017, a new management team took over the helm of affairs at central bank Ghana. Preliminary evidence available to them suggested that number banks were distressed. Further investigation by revealed poor corporate governance, false financial reporting, and insider dealings major contributory factors state they found. The then engaged question try rectify situation. Unfortunately, thing...

Previous studies have shown that product market competition has an important effect on corporate strategies and internal governance mechanisms. Using a sample of China’s listed firms from 2004 to 2009, we explore the relationship between product market competition and normal related party transactions and find a significant positive relationship. In addition, we investigate the substitutive eff...

This study examines whether related-party transactions (RPTs) impact the value of firms’ cash holdings. Using a 2011–2018 sample Korean public firms, we find that greater RPTs lead to lower holdings value. In particular, this decline is more pronounced in chaebol firms than non-chaebol firms. Our findings suggest unique and complex corporate governance structure makes it difficult for outside i...