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Showing 1 to 12 of 12 for “"Related party"”.

  1. Related Party Transaction, Firm Performance and Institutional Ownership

    Cui, JingyuUniversité d'Ottawa / University of Ottawa2021

    This paper investigates the impact of related party transactions on a firm’s operating performance and market-based performance, as well as the impact of institutional ownership on the use of related party transactions. Using a sample of 1218 deals from S&P1500 firms from 2007 to 2018, we propose …

    ottawa-retro Repository record

  2. The impact of regulations on earnings management via related party sales in china

    Hu, Juncheng2014

    … impact of regulations on earnings management via related party sales (RPSs) in China. RPSs have been regarded as a primary means of earnings management in China. Manipulated RPS might involve sales of product or services between related parties at distorted prices or inflated sales volumes. …

    aus-cath Repository record

  3. The impact of regulations on earnings management via related party sales in china

    Hu, Juncheng2014

    … impact of regulations on earnings management via related party sales (RPSs) in China. RPSs have been regarded as a primary means of earnings management in China. Manipulated RPS might involve sales of product or services between related parties at distorted prices or inflated sales volumes. …

    anu Repository record

  4. Tax Incentives and Fair Value Accounting for Intangible Assets

    Howard, Jennifer K.University of Houston2014

    … strategies of US multinationals often employ related-party intangibles transactions to direct related-party royalty payments from higher tax locations to a lower tax country. Such tax planning activities may affect the purchase price allocation to intangibles and goodwill for financial …

    houston Repository record

  5. Case study on accounting fraud of U.S.-listed Chinese companies

    An, TingtingMassachusetts Institute of Technology2014

    … margins or lower expenses, and undisclosed related party transactions; and 3) external warning signals from auditors and from inconsistent numbers between SEC filings and filings to Chinese regulators.

    mit Repository record

  6. Kontrollägande och uppköpsreglering - Likabehandling vid offentliga uppköpserbjudanden och effekterna i bolagsstyrningen

    Lidman, Erik2020

    … monitoring management remuneration, overseeing related party transaction, engaging in dialogue with the board and, when applicable, adapting governance to the required level of entrepreneurialism. The author then identifies five antecedents for shareholders to exercise these functions: …

    goteborg Repository record

  7. Le operazioni con parti correlate

    PRESTAMBURGO, DARIOUniversità degli studi di Catania2015

    Il lavoro analizza la disciplina delle operazioni con parti correlate applicabile alle società quotate o con azioni diffuse ai sensi del Regolamento Consob n. 17221/2010 (tenendo conto della disciplina inglese da cui quella italiana trae spunto). Previa una generale analisi dei contenuti del …

    catania Repository record

  8. The impact of corporate governance on the choice of transfer pricing methods in China

    HAN, Xue

    lingnan Repository record

  9. OUTSIDERS IN FAMILY FIRMS: A PERSPECTIVE FROM FINANCING DECISION

    Tang, XixianTemple University. Libraries2022

    … of outsiders in the senior management team is related to the financing decision of Chinese listed family firms. For a sample of listed family firms from 2008 to 2017, I find that family firms with more outsiders in their senior management team (including the CEO, vice general manager, CFO, …

    temple Repository record

  10. Transfer Pricing in South African income tax law

    Lord, Tristan SachaDepartment of Commercial Law2014

    … correct attribution of income and expenses of related-party transactions. Another key issue, closely related to transfer pricing, is that of double taxation. Multinational enterprises, engaging in cross-border transactions, are at risk of having a single source of income taxed in two …

    cape-town Repository record

  11. An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability

    Foster, Sheila DaleVirginia Tech1994

    Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global …

    vt Repository record

  12. The suitability and practicality of the OECD transfer pricing methods to Zimbabwe

    Ncube, AndileDepartment of Finance and Tax2023

    … Act as read with the 35th schedule governing all related party transactions both domestic and cross border between companies forms the foundation of the transfer pricing legislative regulatory framework in Zimbabwe. The arm's length principle (ALP) is the source of applying the provisions in the …

    cape-town Repository record