Related party transactionsIFRSSEC and disclosuresResearch Question/ Issue: Many of the most well-known corporate scandals were associated to related party transactions (RPT) such as Enron, Wordcom or Parmalat. In general there are two contrasting views on RPT: they represent either conflicts of ...
A related-party transaction is conducted between two parties that have a preexisting business relationship. These transactions carry the potential for conflicts of interest, so the activity is monitored by regulatory bodies such as the SEC and the FASB. Sponsored Trade on the Go. Anywhere, Anytime...
Related-party transactionsdisclosure regulationreal consequencesimplied cost of capitalcorporate governanceRPT governanceSECvaluationThis paper examines economic consequences of a 2006 Securities and Exchange Commission regulation that mandated public firms to disclose their governance polici...
Two recent settled actions suggest that SEC Enforcement seems to be scrutinizing disclosures about related-person transactions—or rather, the absence thereof. The first, announced last week againstMaximus, Inc., looks like a flub by the company in failing to disclose the employment of two immediate...
The rise of online banking, debit/credit cards and digital payment platforms streamlined financial transactions, making them more accessible and efficient. In recent years, central banks globally have explored the concept of central bank digital currencies (CBDCs) as the next phase of fiat money ...
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doi:10.7916/CBLR.V2014I3.1782Geeyoung Min
SEC Adopts Amendments to Disclosure of Related-Person Transactions and Other Corporate Governance MattersAlexandra LopezCasero
SEC Adopts New Disclosure Rules Regarding Executive And Director Compensation And Related Party Transactions.(Securities and Exchange Commission)Adkins, Thomas
SEC Reporting for Certain 2012 Iran-Related TransactionsMargaret M. GattiLinda L. GriggsLouis Rothberg