Works matching DE "RELATED party transactions"

Results: 377

The Ukrainian Regulatory Approach for Related Party Transactions and the SRD II: A Two-Way Street of Learning.

Published in:

European Company & Financial Law Review, 2025, v. 22, n. 1, p. 70, doi. 10.1515/ecfr-2025-0003

By:

Romashchenko, Ivan

Publication type:

Article

Pengaruh Hubungan Istimewa dan Thin Capitalization Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi.

Published in:

Journal of Syntax Literate, 2025, v. 10, n. 5, p. 4901, doi. 10.36418/syntax-literate.v10i5.57965

By:

Mirahwati, Vivi;
Waluyo

Publication type:

Article

Tendințe de cercetare privind tranzacțiile cu părțile afiliate și raportarea acestora.

Published in:

Audit Financiar, 2025, v. 23, n. 178, p. 300, doi. 10.20869/AUDITF/2025/178/013

By:

PASC, Lioara-Veronica;
HAȚEGAN, Camelia-Daniela

Publication type:

Article

THE EFFECT OF EXTERNAL AUDIT QUALITY, RELATED PARTY TRANSACTIONS, POLITICAL CONNECTIONS, ESG PERFORMANCE AND INDEPENDENT ASSURANCE ON SUSTAINABILITY REPORTING ON FIRM VALUE.

Published in:

Eduvest: Journal Of Universal Studies, 2024, v. 4, n. 9, p. 7611, doi. 10.59188/eduvest.v4i9.1625

By:

Sholekha, Ayu;
Astuti, Christina Dwi

Publication type:

Article

THE EFFECT OF RELATED PARTY TRANSACTIONS, TAX PLANNING, AND LEVERAGE MODERATED BY INDEPENDENT COMMISSIONERS ON EARNINGS MANAGEMENT.

Published in:

Eduvest: Journal Of Universal Studies, 2024, v. 4, n. 8, p. 7117, doi. 10.59188/eduvest.v4i8.1375

By:

Ramadhan, Reza;
Bandiyono, Agus

Publication type:

Article

THE EFFECT OF THE COMPANY'S LIFE CYCLE, AND RELATED PARTY TRANSACTIONS ON PROFITS QUALITY AND THEIR IMPACT ON FIRM VALUE.

Published in:

Eduvest: Journal Of Universal Studies, 2023, v. 3, n. 9, p. 1573, doi. 10.59188/eduvest.v3i9.904

By:

Susanto, Andre;
Daito, Apollo

Publication type:

Article

Do Financial Liberalization Policies Promote Exports? Evidence from China's Panel Data.

Published in:

Emerging Markets Finance & Trade, 2012, v. 48, n. 6, p. 95, doi. 10.2753/REE1540-496X480605

By:

He, Qichun

Publication type:

Article

Effects of Internal Governance Factors on Cross-Border-Related Party Transactions of Chinese Companies.

Published in:

Emerging Markets Finance & Trade, 2012, v. 48, p. 58, doi. 10.2753/REE1540-496X4801S105

By:

Hu, Song-Hua;
Li, Guang;
Xu, Yue-Hua;
Fan, Xu-Ang

Publication type:

Article

Guest Editor's Introduction: ISFA 2010.

Published in:

Emerging Markets Finance & Trade, 2012, v. 48, p. 4, doi. 10.2753/REE1540-496X4801S100

By:

Fang, Wenchang

Publication type:

Article

NÍVEL DE DISCLOSURE DAS PROVISÕES E PASSIVOS CONTINGENTES DE EMPRESAS BRASILEIRAS LISTADAS NA IBRX-50.

Published in:

Revista Fatec Zona Sul (REFAS), 2022, v. 9, n. 1, p. 54, doi. 10.26853/refas_issn-2359-182x_v09n01_06

By:

Dantas Alves, Victor Sandeje;
Scartaty Moreira, Caritsa;
Soares do Nascimento, Ítalo Carlos;
Pereira da Silva, Annandy Raquel

Publication type:

Article

Related party transactions and firm value in an emerging market: Does corporate social responsibility matter?

Published in:

Cogent Economics & Finance, 2023, v. 11, n. 1, p. 1, doi. 10.1080/23322039.2023.2186036

By:

Khuong, Nguyen Vinh;
Trung Kien, Tran;
Bang, Le Ong Tieu;
Anh, Dinh Ho Tuyet;
Danh, Van Cong;
Hung, Pham Xuan;
Ngan, Nguyen Ai

Publication type:

Article

Is related party transactions linked to accounting comparability? Evidence from emerging market.

Published in:

Cogent Business & Management, 2023, v. 10, n. 1, p. 1, doi. 10.1080/23311975.2022.2163094

By:

Anh Thu, Phung;
Quang Huy, Pham;
Huu Tuan Anh, Le

Publication type:

Article

The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?

Published in:

Cogent Business & Management, 2023, v. 10, n. 1, p. 1, doi. 10.1080/23311975.2022.2159747

By:

Kurniasih, Lulus;
Yusri, Yusniyati;
Kamarudin, Fakarudin;
Sheikh Hassan, Ahmad Fahmi

Publication type:

Article

The impact of related party transactions on firm value in Indonesia: moderating role of good corporate governance.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2135208

By:

Abigail, Anita;
Dharmastuti, Christiana

Publication type:

Article

Related party transactions and audit risk.

Published in:

Cogent Business & Management, 2021, v. 8, n. 1, p. 1, doi. 10.1080/23311975.2021.1888669

By:

Rasheed P. C, Abdul;
Hawaldar, Iqbal Thonse;
T, Mallikarjunappa

Publication type:

Article

Corporate governance factors as predictors of earnings management.

Published in:

Journal of General Management, 2020, v. 45, n. 2, p. 71, doi. 10.1177/0306307019872304

By:

Wasan, Pratibha;
Mulchandani, Kalyani

Publication type:

Article

Tracing, Value and Transactions.

Published in:

Modern Law Review, 2016, v. 79, n. 3, p. 381, doi. 10.1111/1468-2230.12189

By:

Cutts, Tatiana

Publication type:

Article

A taxonomia de fraudes em relatórios financeiros no mercado acionário brasileiro.

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 156, doi. 10.21680/2176-9036.2025v17n1ID35563

By:

Kentinus Olokodana, Noel;
de Souza Gonçalves, Rodrigo;
Ramos do Nascimento, Monize

Publication type:

Article

Related bank deposits: Good or bad for stability?

Published in:

Eurasian Economic Review, 2021, v. 11, n. 4, p. 735, doi. 10.1007/s40822-021-00184-3

By:

Achsanta, Aldy Fariz;
Risfandy, Tastaftiyan;
Pamungkas, Putra;
Trinugroho, Irwan;
Saheruddin, Herman

Publication type:

Article

Flesh Trade.

Published in:

2001

By:

Lingis, Alphonso

Publication type:

Literary Criticism

Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals.

Published in:

Accounting Review, 2025, v. 100, n. 1, p. 317, doi. 10.2308/TAR-2021-0846

By:

Hope, Ole-Kristian;
Lu, Haihao;
Peng, Songlan

Publication type:

Article

Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions.

Published in:

Accounting Review, 2020, v. 95, n. 4, p. 263, doi. 10.2308/accr-52608

By:

Hope, Ole-Kristian;
Lu, Haihao (Ross)

Publication type:

Article

Bureaucratic Manipulation of Physical Symbols: An Empirical Study.

Published in:

American Journal of Political Science (Wiley-Blackwell), 1977, v. 21, n. 1, p. 79, doi. 10.2307/2110449

By:

Goodsell, Charles T.

Publication type:

Article

The impact of related party transactions on the operational performance of listed companies in China.

Published in:

Journal of Economic Policy Reform, 2009, v. 12, n. 4, p. 285, doi. 10.1080/17487870903314575

By:

Chen, Yenpao;
Chen, Chien‐Hsun;
Chen, Weiju

Publication type:

Article

ILLICIT AFFAIRS: PHILADELPHIA'S TRADE WITH LISBON BEFORE INDEPENDENCE, 1700-1775.

Published in:

Ler Historia, 2019, n. 75, p. 179, doi. 10.4000/lerhistoria.5936

By:

Land, Jeremy;
da Costa Dominguez, Rodrigo

Publication type:

Article

Channels in the Mirror: An Alignable Model for Assessing Customer Satisfaction in Concurrent Channel Systems.

Published in:

Journal of Service Research, 2016, v. 19, n. 1, p. 88, doi. 10.1177/1094670515589084

By:

Hammerschmidt, Maik;
Falk, Tomas;
Weijters, Bert

Publication type:

Article

Transfer Pricing Documentation Methods in Nigeria: A Critique of the Prime Plastichem Case Against International Best Practices.

Published in:

African Journal of International & Comparative Law, 2024, v. 32, n. 1, p. 149, doi. 10.3366/ajicl.2024.0478

By:

Olika, Daniel

Publication type:

Article

Profit shifting in Brazil and the impact of tax havens.

Published in:

Revista Contabilidade & Finanças - USP, 2021, v. 32, n. 85, p. 95, doi. 10.1590/1808-057x201910040

By:

Rathke, Alex A. T.

Publication type:

Article

Transfer Pricing Under IRC Section 482♣.

Published in:

Briefing Notes in Economics, 2012, n. 87, p. 1

By:

Leahy, Arthur S.

Publication type:

Article

Customs Law.

Published in:

International Lawyer, 2012, v. 46, n. 1, p. 5

By:

BESSER, AARON;
BOSCARIOL, JOHN;
TODGHAM CHERNIAK, CYNDEE B.;
FRAEDRICH, LAURA;
FRANK, MELANIE;
FRIEDMAN, LAWRENCE M.;
GAMMELL, ORISIA K.;
HASSAN, GWENDOLYN L.;
KANARGELIDIS, GREG;
KISELBACH, DANIEL L.;
MARTINEZ, CHRISTINE;
MARTINEZ, LUIS F.;
MARTINEZ, PERLA;
O'TOOLE MORGAN, CORTNEY;
NAKACHI, MATT;
OZCAN, MERCEDES;
PADIERNA-PERALTA, JULIA S.;
PIKE, DAMON V.;
SALKELD*, DAVID

Publication type:

Article

THE ENDOWMENT EFFECT IN IP TRANSACTIONS: THE CASE AGAINST DEBIASING.

Published in:

Michigan Telecommunications & Technology Law Review, 2011, v. 18, n. 1, p. 117

By:

Tur-Sinai, Ofer

Publication type:

Article

EL PERÍMETRO DE VINCULACIÓN.

Published in:

Actualidad Jurídica (1578-956X), 2021, n. 56, p. 71

By:

Paz-Ares, Cándido;
Jordano Luna, Martín

Publication type:

Article

TRANSACÇÕES COM PARTES RELACIONADAS, NO DIREITO DAS SOCIEDADES.

Published in:

Actualidad Jurídica (1578-956X), 2016, n. 43, p. 25

By:

MOTA PINTO, ALEXANDRE

Publication type:

Article

A blockchain-based confidentiality-preserving approach to traceability in Industry 4.0.

Published in:

International Journal of Advanced Manufacturing Technology, 2023, v. 124, n. 3/4, p. 1297, doi. 10.1007/s00170-022-10431-9

By:

Mullet, Valentin;
Sondi, Patrick;
Ramat, Eric

Publication type:

Article

Earnings Management via Not-Wholly-Owned Subsidiaries.

Published in:

Management Science, 2025, v. 71, n. 1, p. 917, doi. 10.1287/mnsc.2022.03090

By:

Luo, Mei;
Zhang, Frank;
Zhang, Xinyi

Publication type:

Article

Information Leakage Around SEC Comment Letters.

Published in:

Management Science, 2022, v. 68, n. 11, p. 8449, doi. 10.1287/mnsc.2021.4259

By:

Geiger, Marshall A.;
Johnson, Bret;
Jones, Keith L.;
Kumas, Abdullah

Publication type:

Article

Transactions of the American Fisheries Society.

Published in:: Fisheries, 2011, v. 36, n. 2, p. 58, doi. 10.1577/03632415.2011.10389067
Publication type:: Article

An Empirical Study of Chinese Large Shareholders’ Behavior under the Background of the Split Share Structure Reform.

Published in:

Journal of Contemporary China, 2012, v. 21, n. 78, p. 1063, doi. 10.1080/10670564.2012.701040

By:

Tang, Zongming;
Xu, Jin;
Zhang, Xiangjian

Publication type:

Article

Choice of Transaction Channels: The Effects of Product Characteristics on Market Evolution.

Published in:

Journal of Management Information Systems, 2005, v. 21, n. 4, p. 173, doi. 10.1080/07421222.2005.11045822

By:

Sulin Ba;
Stallaert, Jan;
Whinston, Andrew B.;
Han Zhang

Publication type:

Article

The Effect of Legal Entity Identifiers on Audit Fee Changes.

Published in:

Journal of Information Systems, 2021, v. 35, n. 3, p. 177, doi. 10.2308/ISYS-2020-056

By:

Yen, Ju-Chun

Publication type:

Article

THE NETHERLANDS--The OECD Transfer Pricing Guidelines for Financial Transactions and the Dutch Practice of Addressing the Debt-Equity Balance.

Published in:

International Tax Journal, 2020, v. 46, n. 3, p. 7

By:

van Herksen, Monique;
Jie-A-Joen, Clive;
Flipsen, Peter

Publication type:

Article

A Decade of Shooting Itself in the Foot: The IRS's Battle Against the Killer B.

Published in:

International Tax Journal, 2017, v. 43, n. 3, p. 5

By:

Stevenson, Robert C.

Publication type:

Article

No Subpart F Income if No Related Party Purchase or Sale of Products.

Published in:

International Tax Journal, 2014, v. 40, n. 4, p. 3

By:

YODER, LOWELL D.

Publication type:

Article

Subpart F: Hedging Currency Risk in a Branch Context.

Published in:

International Tax Journal, 2012, v. 38, n. 6, p. 33

By:

Shore, Jeffrey L.

Publication type:

Article

The Law and Practice of Thin Capitalization Rules in China.

Published in:

International Tax Journal, 2012, v. 38, n. 6, p. 53

By:

Cheung, Daniel K. C.

Publication type:

Article

Outbound Asset Transfers.

Published in:

International Tax Journal, 2012, v. 38, n. 2, p. 15

By:

Cornett, Michael;
Reedy, Adam

Publication type:

Article

The Influence of Corporate Governance on the Relationship between Related Party Transactions and Audit Fees.

Published in:

International Journal of Management, Accounting & Economics, 2021, v. 8, n. 7, p. 517, doi. 10.5281/zenodo.5218915

By:

Hajeb, Hamid Reza;
Banafi, Mohammad;
Nejatpour, Javad

Publication type:

Article

Bankruptcy in groups.

Published in:

Review of Accounting Studies, 2024, v. 29, n. 4, p. 3449, doi. 10.1007/s11142-023-09779-4

By:

Beaver, William H.;
Cascino, Stefano;
Correia, Maria;
McNichols, Maureen F.

Publication type:

Article

Family entrenchment and internal control: evidence from S&P 1500 firms.

Published in:

Review of Accounting Studies, 2020, v. 25, n. 1, p. 246, doi. 10.1007/s11142-019-09527-7

By:

Chen, Xia;
Feng, Mei;
Li, Chan

Publication type:

Article

Director compensation and related party transactions.

Published in:

Review of Accounting Studies, 2019, v. 24, n. 4, p. 1392, doi. 10.1007/s11142-019-09497-w

By:

Hope, Ole-Kristian;
Lu, Haihao;
Saiy, Sasan

Publication type:

Article