TY - JOUR
T1 - Corporate governance and related party transactions research
T2 - an assessment of theories and methodologies
AU - Elhelaly, Moataz
PY - 2014/12/31
Y1 - 2014/12/31
N2 - This paper critically evaluates the paradigm, theory, and methodology that dominate research on related party transactions (RPTs). RPTs have been debated in the literature whether they are a facet of conflict of interest between major and minor shareholders or they are normal efficient transactions that help the firms to achieve asset utilization. Literature has been widely interested in studying the association between corporate governance and RPTs especially that according to the agency theory it is assumed that corporate governance as a monitoring tool should impede the negative consequences of RPTs and ensure they are conducted to achieve better asset utilization.
AB - This paper critically evaluates the paradigm, theory, and methodology that dominate research on related party transactions (RPTs). RPTs have been debated in the literature whether they are a facet of conflict of interest between major and minor shareholders or they are normal efficient transactions that help the firms to achieve asset utilization. Literature has been widely interested in studying the association between corporate governance and RPTs especially that according to the agency theory it is assumed that corporate governance as a monitoring tool should impede the negative consequences of RPTs and ensure they are conducted to achieve better asset utilization.
KW - corporate governance
KW - party transactions
KW - RPT
UR - http://www.scopus.com/inward/record.url?scp=84897056039&partnerID=8YFLogxK
UR - http://www.virtusinterpress.org/Published-Issues-of-the-Journal,62.html
M3 - Article
AN - SCOPUS:84897056039
SN - 1727-9232
VL - 11
SP - 578
EP - 582
JO - Corporate Ownership and Control
JF - Corporate Ownership and Control
IS - 2-6
ER -