Related party transactions

Related party transactions are a normal feature of business yet it can distort financial reports. IAS 24 prescribes the disclosure requirements for related party transactions. Data from 30 companies shows that the average disclosure compliance index (DCT) is .70. T-test indicated that there is no st...

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Main Author: Manaligod, Ma. Gina T.
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Published: Animo Repository 2024
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Online Access:https://animorepository.dlsu.edu.ph/faculty_research/12259
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Institution: De La Salle University
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spelling oai:animorepository.dlsu.edu.ph:faculty_research-106812023-04-14T01:59:31Z Related party transactions Manaligod, Ma. Gina T. Related party transactions are a normal feature of business yet it can distort financial reports. IAS 24 prescribes the disclosure requirements for related party transactions. Data from 30 companies shows that the average disclosure compliance index (DCT) is .70. T-test indicated that there is no statistical difference in the DCI means of grouped c companies based on auditor type. Correlation and regression analysis show that neither auditor type nor firm size are predictors of DCI. 2024-05-20T10:18:50Z text https://animorepository.dlsu.edu.ph/faculty_research/12259 Faculty Research Work Animo Repository Accounting
institution De La Salle University
building De La Salle University Library
continent Asia
country Philippines
Philippines
content_provider De La Salle University Library
collection DLSU Institutional Repository
topic Accounting
spellingShingle Accounting
Manaligod, Ma. Gina T.
Related party transactions
description Related party transactions are a normal feature of business yet it can distort financial reports. IAS 24 prescribes the disclosure requirements for related party transactions. Data from 30 companies shows that the average disclosure compliance index (DCT) is .70. T-test indicated that there is no statistical difference in the DCI means of grouped c companies based on auditor type. Correlation and regression analysis show that neither auditor type nor firm size are predictors of DCI.
format text
author Manaligod, Ma. Gina T.
author_facet Manaligod, Ma. Gina T.
author_sort Manaligod, Ma. Gina T.
title Related party transactions
title_short Related party transactions
title_full Related party transactions
title_fullStr Related party transactions
title_full_unstemmed Related party transactions
title_sort related party transactions
publisher Animo Repository
publishDate 2024
url https://animorepository.dlsu.edu.ph/faculty_research/12259
_version_ 1800918959787081728