An analysis of corporate related-party disclosure in the Asia-Pacific region

Barokah, Zuni (2013) An analysis of corporate related-party disclosure in the Asia-Pacific region. PhD thesis, Queensland University of Technology.


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

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ID Code: 60847
Item Type: QUT Thesis (PhD)
Supervisor: Gallery, Gerry T. & Gallery, Natalie
Additional Information: Thesis embargoed until 14 July 2015.
Keywords: related-party disclosure, related-party transactions, disclosure transparency, IAS 24, corporate governance, Asia-Pacific, legal origin, regulatory enforcement, shareholders' protection, control for corruption
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Institution: Queensland University of Technology
Deposited On: 19 Jun 2013 02:03
Last Modified: 02 Sep 2015 09:42

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