promise de port fort is an useful legal basic for justification many civil and commercial transactions. such as bank guaranties, insurance and guaranty of things it divides two legal relations, relation between parties if third party not ratify and relation with third party if she or he ratify that promise. unlike its appearance, it, is not violation the principle of relativity of contracts. be...

in most legal systems, service consumers, as the weaker party to the contract, are covered by protective provisions. due to the particular complexity of electronic funds transactions, consumers need further protection, which should be proportionate with the requirements of this type of transactions. in some countries, such as america, independent regulations have been ratified to protect consum...

This paper aims to offer new evidence as how sub-related party transactions (RPTs) can be related corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literature by focusing on revenue, expenses, loans, receivables. Business groups are classified size or market capitalization. examines whether group relate with domes...

The purpose of this paper is to investigate the effect ESG performance on possible association between related party transactions (RPTs) and different types earnings management (EM). We study a sample Italian non-financial listed firms over 2014–2019 period, controlling for fixed effects company’s sector operation year. Environmental, Social Governance (ESG) scores real (REM), as well accrual-b...

SUMMARY This paper examines whether and how firms’ engagement in related-party transactions (RPTs) is shaped by public communication of audit risks as required the expanded report. Using phased regulatory changes China a difference-in-differences design with firm fixed effects matching, we find that firms significantly reduce their RPTs after adoption reports (EARs). To investigate potential me...