Related party transactions

This thesis develops two objectives. The first objective is to develop a new improved measure for DRPTs. To achieve the first objective, this thesis develops and tests a measure that seeks to distinguish the proportion of transactions in total RPTs that is discriminatory from the proportion that is based on legitimate business motives. The second objective of the thesis is to investigate the effectiveness of Bangladesh’s 2006 reforms for protecting minority shareholders from DRPTs. For this Oliver Williamson’s Market and Hierarchy model is used as a theoretical framework.

218p runthenight04 02-02-2023 8 3   Download

The main aim of "Doctoral thesis of Philosophy: Prejudicial related-party transactions of listed companies in China: evidence of motivating and enabling influences" is to test theory-driven models of motivating and enabling influences on the extent of prejudicial RPTs. A supplementary aim is to update the descriptive evidence on the incidence and categorisation of RPTs in China.

227p runthenight04 02-02-2023 12 4   Download

In addition to the economic development goals and viewpoints of Party and the State, the author used the following theories during his research: Theories related to the National Single Window which have been applied in development, formulation and operation of electronic payment; Theories related to duties, fees and charges; Theories related to electronic payment, electronic transactions; Theories related to statistics, linear regression and forecast analysis.

20p cothumenhmong6 17-07-2020 40 3   Download