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Perdana Wahyu Santosa,Sovi Ismawati Rahayu,Zainal Zawir Simon,Martua Eliakim Tambunan
Pág. in press
This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literatu...
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Susan Jepkorir Mursoi, Willy Muturi, James Ndegwa
Pág. 131 - 138
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halldess nguta munene, Ken Mugambi
Pág. 48 - 61
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Sakthi Mahenthiran, Berta Silva Palavecinos and Hanns De La Fuente-Mella
Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile?s corporate governance reg...
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Sayed Ali Vaez,Mohammad Banafi
Pág. 207 - 213
Recent scandals of companies in America (Adelfia, Enron) and Europe (Parmalt) have magnified transactions with related parties. Experience has shown that transactions with related parties not only can disrupt in create value for shareholders, but also ca...
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Zuopeng Xiao, James J Wang, James Lenzer, Yonghai Sun
Pág. 985 - 998
Since final distribution plays a significant role in the e-commerce logistics chains, it has drawn many stakeholders? attention and different solutions have been proposed to enhance the last-mile logistics. This is particular true in China, where the fin...
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Zaharaddeen Salisu Maigoshi,Rohaida Abdul Latif,Hasnah Kamardin
Pág. 51 - 55
This study was conducted on the related party transaction and earnings management. Agency theory provides that managers may engage into self-enrichment transactions to maximize their benefits at the detriment of the shareholders of the firm. Though, mana...
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Dayinta Ayuningtyas,Vera Diyanty
Pág. 415 - 426
This study aims to explain the negative entrenchment effect arised from selling and purchasing related party transactions on business group conglomerates. This study is using 322 firm-year data of firms listed at Indonesia Stock Exchange in 2012-2013 per...
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