Related party transactionsDirector compensationBoard monitoringCorporate governanceDisclosureAudit committeesSFAS 57Regulation S-XThis paper examines whether independent directors' compensation is associated with related party transactions. We focus both on directors' total compensation and their equity-based......
The central bank has added another layer of regulation on the Philippine banking industry following the approval of stricter disclosure rules covering so-called related party transactions. BSP issues rules on banks' related-party deals The Bangko Sentral ng Pilipinas (BSP) has issued stricter rules ...
Enron was a U.S.-based energy and commodities company based in Houston. In the infamousscandal of 2001, the company used related-party transactions with special-purpose entities to help conceal billions of dollars in debt from failed business ventures and investments. The related parties misled th...
industrial organizationJapanChinaKoreaRelated party transactions (RPTs) exist in most countries, including developing countries as well as those already developed. RPTs may take place on an ad hoc bKim, Kon SikSocial Science Electronic Publishing...
Abusive related party transactions (RPTs) have been highlighted as one of the major concerns after the 1997 Asian financial crisis.Since the crisis, many reforms to the law and regulation systems have been taken by the Asian countries, i... H. Nor,K. Ismail 被引量: 1发表: 2015年 SWEAR ...
Synopsis The research problem We investigate whether cross-listing in the United States is associated with a reduction in disclosure deficiencies about related party transactions (RPTs) related to ...
The Government has issued various regulations related to related party transaction such as regulations on Transfer Pricing Document as well as Article 18 on Indonesian Law about Income Tax. In addition, the regulation of common transactions is also done strictly by the government. Tax avoidance ...
🎓 Fair and Robust Multi-Party Computation using a Global Transaction Ledger. Kiayias A., Zhouh S., Zikas V. EUROCRYPT'16. Keyword: Applications 🎓 The Bitcoin Backbone Protocol: Analysis and Applications. Garay J, Kiayias A, Leonardos N. EUROCRYPT'15. Keyword: Consensus, PoW 🎓 Pra...
(a) with respect to excise taxes that exceed 1% of the total of sales and revenue; under 17 CFR 210.12-13 with respect to open option contracts with notional amounts exceeding 1% of net asset value; and under 17 CFR 229.404(d) with respect to related pa...
Khan ZA, Siddiqui MF, Park S. Current and emerging methods of antibiotic susceptibility testing. Diagnostics. 2019;9(2):49. Eardley W, Brown K, Bonner T, Green A, Clasper J. Infection in conflict wounded.Philosophical Transactions of the Royal Society B: Biological Sciences. 2011;366(1562)...