در این نوشتار، به بررسی مطالعات انجام شده خارج از کشور در حوزه معامله با اشخاص وابسته از سال 2004 الی 2019 پرداخته شده است.
* زبان متن: فارسی
* فرمت فایل: WORD
مطالعات انجام شده خارج از کشور در حوزه معامله با اشخاص وابسته - فرمت word
مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................14
برخی از منابع مورد استفاده
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Al-Dhamari, R. A., Al-Gamrh, B., Ku Ismail, K. N. I., & Haji Ismail, S. S. (2017). Related party transactions and audit fees: the role of the internal audit function. Journal of Management & Governance, 22(1), 187–212. doi:10.1007/s10997-017-9376-6
Bennouri, M., Nekhili, M. & Touron, P. (2015). Does auditor reputation ‘‘discourage’’ related-party transactions? The French case. Auditing: A Journal of Practice & Theory, 34 (4), 1-32.
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Chen, C. J. P., Chen, S., & Su, X. (2001). Is accounting information valuerelevant in the emerging Chinese stock market? Journal of International Accounting, Auditing & Taxation, 10: 1−22.
Chen, S., Wang, K. & Li, X. (2012). Product market competition, ultimate controlling structure and related party transactions. China Journal of Accounting Research, 5(4), 293-306.
Chen, X., Arnoldi, J., Chaohong، Na. )2015(. Governance Structure and Related Party Loan Guarantees, Yunnan University of Finance and Economics, Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management.
Cheung Y, Jing L., Lu T., Rau P. R., Stouratis A. (2008); “ Tunnelling and ProppingUp: An Analysis of Related Party Transactions by Chinese Listed Companies“ Social Science Research Network, www.ssrn.com, working paper series.
Chien, Chu-Yang and Joseph C. S. Hsu (2010). "The Role of Corporate Governance in Related Party Transactions"Working Paper in Developing Practical Prescriptions. British Journal of Management, 16: 91-97.
Chung K. H, Elder J, Kim J. (2009). "Corporate Governance and Liquidity". Journal of financial and Quantitative Analysis, No10, PP 13-21
El-Helaly, M. (2016). Related party transactions and accounting quality in Greece. International Journal of Accounting & Information Management, 24(4), 375-390.
