...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International journal of business governance and ethics >The influence of profitability on related party revenues
【24h】

The influence of profitability on related party revenues

机译：盈利能力对关联方收入的影响

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

In recent decades, related party transactions (RPTs) have played a prime role in major corporate scandals, obliging regulators to strengthen the rules with new bans and costly requirements on companies. The aim of the regulatory process is to guarantee the proper use of RPTs, avoiding their incorrect use and abuse. This study contributes to the literature on RPTs, refining previous studies on this topic and providing evidence to justify the attention of lawmakers, leading to increasingly costly and mandatory regulation. Focusing on the revenues made with RPs, we investigate the relationship between variations in profitability and the intensity variations of RPRs in income statements. Results show that the intensity of RPRs increases with a decrease in company profitability. This inverse relation underlines the potential risk of these transactions.
机译：近几十年来，关联交易（RPT）在重大公司丑闻中起了主要作用，迫使监管机构通过新的禁令和对公司的高昂要求来加强规则。监管过程的目的是保证RPT的正确使用，避免其不正确的使用和滥用。这项研究为有关RPT的文献做出了贡献，完善了有关该主题的先前研究，并提供了证明立法者关注的正当证据，从而导致成本越来越高且强制性的监管日益严格。着眼于RP的收入，我们调查了收益率变化与收益表中RPR强度变化之间的关系。结果表明，RPR的强度随着公司盈利能力的下降而增加。这种反比关系强调了这些交易的潜在风险。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号