Related Party Transactions: Associations with Corporate Governance and Firm Value

By Elizabeth A. Gordon, E. Henry, Darius N Palia. 2004

113 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/6e049e23d5ec5a0c534de103a0d0581cc7713875

How researchers see this paper

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In Accounting

1. Vidhi Chhaochharia
2. Hongqi Yuan
3. Jiwei Wang
4. Yaniv Grinstein
5. Brian W. Mayhew
6. J. Aharony
7. Mark Kohlbeck
8. David L. Dicks

In Finance

1. Yaniv Grinstein
2. Vidhi Chhaochharia
3. Brian W. Mayhew
4. J. Aharony
5. Jiwei Wang
6. Mark Kohlbeck
7. Luc Renneboog
8. Ronald W. Masulis

Citations in the corpus

• Valuation of firms that disclose related party transactions (2010, methodology): “In contrast, complex transactions typically involve a 12 Gordon et al. (2004) use the number of RP transactions scaled by the number of named executives and board members as their measure of related party transactions.”
• Corporate Governance and Firm Value: the Impact of the 2002 Governance Rules (2007, methodology): “We follow the classification of Gordon, Henry, and Palia (2004) and divide related party transactions into four categories.”
• Tunneling as an incentive for earnings management during the IPO process in China (2010, background): “4 See Gordon et al. (2004) for details on RPT disclosure requirements in the US.”