2 articles for “Related Party Transactions (RPTs)”

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Research ArticleOpen accessIn the keywordsThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDF Cite

Research ArticleOpen accessIn the keywordsDiversification and Performance of Group-Affiliated Firms during Institutional Transitions: The Case of the Chinese Textile IndustryQiang ZhangProblem statement: Business groups play significant roles and evolve with the changing institutional environments in many emerging Asian economies. A study of how the institutional transition and the resultant ‘institutionally rooted evolution’ of business groups affect the diversification outcomes of affiliated firms will therefore help to deepen our understanding of this unique organizational form. Approach: This study uses the 2001-2005 … …American Journal of Economics and Business Administration, Vol. 3, Issue 2 · 7 Apr 2011 · 7,424 accessesView PDF Cite