Related party transactions and firm value: The moderating role of corporate social responsibility reportingCSRRelated party transactionEthicsFirm valueTunnelingIndonesiaThis study investigates the influence of related party transactions (RPTs) on firm value. Further, it examines whether a firm's corporate ...
which underpin ACCA’s report Professional accountants–the future,expect some areas to become more challenging technically and ethically,particularly financial instruments,lease accounting,provisioning,segment reporting and related-party transactions.Tax reporting is also expected to pose new technical challenges...
segment reporting and related-party transactions.Tax reporting is also expected to pose new technical challenges.Future accountants will need to stay up to date with developments in the international financial reporting framework,monitoring emerging trends in accounting standards(including valuation models)...
摘要: Motivated by mixed findings in the auditing literature about the importance of related party transactions as red flags indicating potential fraud, this study ex关键词: Related party transactions fraud fraudulent financial reporting SEC enforcement actions ...
Another area to be monitored is the disclosure of related-party transactions. From the users' perspective, this information is regularly of material importance, which is why its completeness and sufficient transparency (including appropriate aggregation) must be ensured. Further challenges for the ...
- Related-party transactions - Subsequent events (events that occur after the balance sheet) - Business acquisitions and disposals - Operating segments' performance View Code (2)Additional information <1> Management's discussion and analysis:管理层的讨论与分析(MD&A) ...
Financial reporting issues tested so far include: research and development, revenue recognition, provisions, inventory valuation, related party transactions, discontinued operations, impairment of assets, investment cost, and consolidation issues. All of these...
17. Related party transactions Balances and transactions between the Company and its wholly-owned subsidiary have been eliminated on consolidation and are not disclosed in this note. Transactions between the Group and other related parties consist of key management personnel compensation and transactions,...
Related party transactions and relationships. Unusual transactions (if disclosed) between management and the company (such as Adelphia Communications guarante 64、e of loans to the controlling Rigas family and Worldcoms extension of loans to its CEO Bernie Ebbers) indicate conflicts of interest, ...
Chapter 29RELATED-PARTY DISCLOSURES INTRODUCTION Transactions between entities that are consideredrelated parties, as defined by IAS 24,Related-Party Disclosures, must be adequately disclosed in financial statements of the reporting entity. Such disclosures have long been a common feature of financial repor...