A STUDY OF RELATED PARTY TRANSACTIONS, FIRM PERFORMANCE AND EARNINGS MANIPULATION
博士 === 國立中正大學 === 企業管理所 === 96 === ABSTRACT Two conflicting views are considered when examining related party (RP) transactions; one view considers RP transactions as value creating transactions, while the other considers them a means of expropriating firm resources by controlling shareholders. Owin...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Online Access: | http://ndltd.ncl.edu.tw/handle/49863578432938078601 |