Related‐party transactions and corporate performance following the adoption of International Financial Reporting Standards in Taiwan
Author:
Affiliation:
1. Department of Accounting Yuan Ze University Chung‐Li Taiwan
2. Department of Financial Management National Defense University Taipei Taiwan
3. Faculty of Management Canadian University Dubai Dubai United Arab Emirates
Publisher
Wiley
Subject
Management of Technology and Innovation,Management Science and Operations Research,Strategy and Management,Business and International Management
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1002/mde.3106
Reference36 articles.
1. The Effect of the International Accounting Standards on the Related Party Transactions Disclosure
2. Related-party transactions, dominant owners and firm value
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5. The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations
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