نتایج جستجو برای: related party transactions
تعداد نتایج: 1218894 فیلتر نتایج به سال:
Some electronic commerce transactions are inherently performed between more than two parties. In this context, it is thus important to determine whether the underlying fair exchange protocols allowing the secure implementation of such transactions enable participants to exclude other entities from a protocol execution. This is an important point that has not been sufficiently addressed when ana...
Auditing as one of the mechanisms of corporate governance plays an important role in identifying financial crises. In accordance with auditing standards, the auditor is required to disclose any uncertainties that are relevant to the firm's ability to continue operating in the future. The purpose of the present study is to describe the causes of business failure by disclosing the auditor's repor...
This paper attempts to provide large sample evidence of opportunistic related party transactions in China where economic institutions, legal system and corporate structures are conducive to such dealings. We found that firms belonging to a corporate group report abnormally high levels of related party sales when they have incentives to manage earnings to avoid being delisted, or prior to issuin...
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