The Study of Related Party Transactions of Business Groups in Taiwan
碩士 === 銘傳大學 === 會計學系碩士班 === 98 === When the controlling shareholders pursue their profit, they may against minority shareholders. Related party transactions are used as a tool by the controlling shareholders to exploit minority shareholders. Prior studies focus primarily on the relationship between...
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ndltd-TW-098MCU053850122017-04-20T04:47:01Z http://ndltd.ncl.edu.tw/handle/64402507835808785071 The Study of Related Party Transactions of Business Groups in Taiwan 台灣集團企業關係人交易之探討 PEI-YU LIAO 廖珮宇 碩士 銘傳大學 會計學系碩士班 98 When the controlling shareholders pursue their profit, they may against minority shareholders. Related party transactions are used as a tool by the controlling shareholders to exploit minority shareholders. Prior studies focus primarily on the relationship between corporate governance and related party transactions. However, business ties may result in related party transactions. This study also investigates the impact of vertical integration and corporate governance on related party transactions. Also, we compare the difference between business groups and non-business groups. Our findings indicate that business groups, vertical integration and the deviation of control rights from cash-flow rights have a significant and positive impact on related party transactions. Besides, corporate governance can significantly reduce the related party transactions. 作者未提供 作者未提供 林瑞青 楊炎杰 2010 學位論文 ; thesis 82 zh-TW |
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碩士 === 銘傳大學 === 會計學系碩士班 === 98 === When the controlling shareholders pursue their profit, they may against minority shareholders. Related party transactions are used as a tool by the controlling shareholders to exploit minority shareholders. Prior studies focus primarily on the relationship between corporate governance and related party transactions. However, business ties may result in related party transactions. This study also investigates the impact of vertical integration and corporate governance on related party transactions. Also, we compare the difference between business groups and non-business groups. Our findings indicate that business groups, vertical integration and the deviation of control rights from cash-flow rights have a significant and positive impact on related party transactions. Besides, corporate governance can significantly reduce the related party transactions.
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作者未提供 |
author_facet |
作者未提供 PEI-YU LIAO 廖珮宇 |
author |
PEI-YU LIAO 廖珮宇 |
spellingShingle |
PEI-YU LIAO 廖珮宇 The Study of Related Party Transactions of Business Groups in Taiwan |
author_sort |
PEI-YU LIAO |
title |
The Study of Related Party Transactions of Business Groups in Taiwan |
title_short |
The Study of Related Party Transactions of Business Groups in Taiwan |
title_full |
The Study of Related Party Transactions of Business Groups in Taiwan |
title_fullStr |
The Study of Related Party Transactions of Business Groups in Taiwan |
title_full_unstemmed |
The Study of Related Party Transactions of Business Groups in Taiwan |
title_sort |
study of related party transactions of business groups in taiwan |
publishDate |
2010 |
url |
http://ndltd.ncl.edu.tw/handle/64402507835808785071 |
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