AN ANALYSIS OF CORPORATE RELATED-PARTY DISCLOSURE IN THE ASIA-PACIFIC REGION
作者： Zuni Barokah
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摘要: Related-party (RP) transactions are said to be commonly used opportunistically in business and contribute corporate failures. While periodic disclosure is widely accepted as an effective means of monitoring such transactions, research scant, particularly countries where dealings may more susceptible corruption. This study investigates the nature extent RP disclosures across six Asia-Pacific region. The key finding indicates that companies with stronger regulatory enforcement, shareholders’ protection, control for corruption, have transparent disclosures. evidence potentially contributes reforms aimed at strengthening compliance.
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