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82.282  Articles
1 of 8.229 pages  |  10  records  |  more records»
The disclosure of related party transactions was required in the financial statements because it is potentially misused by controlling shareholders. This study aims to examine controlling shareholders, audit committee characteristics, and related party tr... see more

The objective of this study is to analyze the effect of company’s  ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropri... see more

The objective of this study is to analyze the effect of company’s  ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropri... see more

The purpose of this study is to examine the influence of corporate governance and firms characteristics to the extent of disclosure of related party transactions. The independent variable in this study is the level of ownership concentration, independent ... see more

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, manag... see more

This study aims to provide empirical evidence of the effect of related party transactions on tax avoidance on mining sector companies listed in the Indonesia Stock Exchange. The research sample consists of 73 observations. We used Discretionary Permanent ... see more

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 literatur... see more

The purpose of earnings management practice is to reach the profit goals the company wants to achieve. Therefore, this study aims to determine the relationship between related party transactions and earnings management in Indonesia by balanced panel data ... see more

The purpose of this study to examine the influence of governance toward an expropriation practice  in Indonesia and  to examine the institutional ownership that acts as a moderator in strengthening the effect of corporate governance toward an ex... see more

1 of 8.229 pages  |  10  records  |  more records»