Corporate governance and related party transactions research: an assessment of theories and methodologies

Moataz Elhelaly*

*Corresponding author for this work

Research output: Contribution to journalArticle

Abstract

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.

Original languageEnglish
Pages (from-to)578-582
Number of pages5
JournalCorporate Ownership and Control
Volume11
Issue number2-6
Publication statusPublished - 31 Dec 2014

Keywords

  • corporate governance
  • party transactions
  • RPT

Fingerprint Dive into the research topics of 'Corporate governance and related party transactions research: an assessment of theories and methodologies'. Together they form a unique fingerprint.

  • Cite this