THE RELATION BETWEEN COMPLEX OWNERSHIP STRUCTURE IN SUBSIDIARY FIRMS AND RELATED PARTY TRANSACTIONS

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HOSSEINI ALI; ASNAASHARI HAMIDEH; LAK ELHAM

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Journal: Journal of Empirical Research in Accounting Year:2016 | Volume:6 | Issue:21 Page(s): 41-62

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Title

THE RELATION BETWEEN COMPLEX OWNERSHIP STRUCTURE IN SUBSIDIARY FIRMS AND RELATED PARTY TRANSACTIONS

Author(s)

HOSSEINI ALI | ASNAASHARI HAMIDEH | LAK ELHAM | Issue Writer Certificate

Keywords

RELATED PARTY TRANSACTIONSQ2

COMPLEX OWNERSHIP STRUCTUREQ2

BUSINESS GROUP SIZEQ2

Abstract

This research examines the relation between COMPLEX OWNERSHIP STRUCTURE in subsidiary firms and RELATED PARTY TRANSACTIONS. Control-ownership disparity is used as a proxy for COMPLEX OWNERSHIP STRUCTURE in business group companies and subsidiary financial statements information in terms of operating and non-operating is applied to measure RELATED PARTY TRANSACTIONS. So, data from 15 group companies listed in Tehran stock exchange and their subsidiaries during 2010 to 2014 are collected and tested (494 firm-years). The research method is archival. Regression analysis (OLS) -pooled data (unbalance panel) is used to examine hypotheses. The results reveal that COMPLEX OWNERSHIP STRUCTURE in subsidiaries affects operating and non-operating RELATED PARTY TRANSACTIONS, although this effect decreases along the time. In addition, the relationship between COMPLEX OWNERSHIP STRUCTURE and non- operating RELATED PARTY TRANSACTIONS is affected by group size; it means the larger the size, the more use of the COMPLEX OWNERSHIP STRUCTURE to deal non-operating RELATED PARTY TRANSACTIONS.

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APA: Copy

HOSSEINI, ALI, ASNAASHARI, HAMIDEH, & LAK, ELHAM. (2016). THE RELATION BETWEEN COMPLEX OWNERSHIP STRUCTURE IN SUBSIDIARY FIRMS AND RELATED PARTY TRANSACTIONS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(21 ), 41-62. SID. https://sid.ir/paper/241116/en

Vancouver: Copy

HOSSEINI ALI, ASNAASHARI HAMIDEH, LAK ELHAM. THE RELATION BETWEEN COMPLEX OWNERSHIP STRUCTURE IN SUBSIDIARY FIRMS AND RELATED PARTY TRANSACTIONS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2016;6(21 ):41-62. Available from: https://sid.ir/paper/241116/en

IEEE: Copy

ALI HOSSEINI, HAMIDEH ASNAASHARI, and ELHAM LAK, “THE RELATION BETWEEN COMPLEX OWNERSHIP STRUCTURE IN SUBSIDIARY FIRMS AND RELATED PARTY TRANSACTIONS,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 21 , pp. 41–62, 2016, [Online]. Available: https://sid.ir/paper/241116/en

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