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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Bibliographic Details
Main Author: Manaligod, Ma. Gina T.
Format: text
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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