The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions

This research examines the relation between complex ownership structure in subsidiary firms and related party transactions. Control-ownership disparity is used as a proxy for complex ownership structure in business group companies and subsidiary financial statements information in terms of operating...

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Bibliographic Details
Main Authors: ali hosseini, hamide asna ashari, elham lak
Format: Article
Language:fas
Published: Alzahra University 2016-11-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_2536_516d4cb78ed02052d82f70bcab9ff834.pdf