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All Journal MAJALAH ILMIAH WIDYA Journal of Governance International Journal of Artificial Intelligence Research Sains Manajemen:Jurnal Manajemen UNSERA International Journal of Supply Chain Management Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Mantik Sebelas Maret Business Review Best Journal (Biology Education, Sains and Technology) Enrichment : Journal of Management PINISI Discretion Review Cakrawala Repositori Imwi Nusantara Hasana Journal Komitmen : Jurnal Ilmiah Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) EKONOMIKA45 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Return : Study of Management, Economic and Bussines Mamangan Social Science Journal Journal of Artificial Intelligence and Digital Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) International Journal of Management Research and Economics Journal of Business Management and Economic Development Mount Hope Global Economic Journal JUPARITA: Jurnal Pariwisata Tawangmangu VISI SAKTI: Jurnal Industri Kreatif dan Inovatif International Journal of Teaching and Learning (INJOTEL) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Jopinus Saragih
Universitas Efarina
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Journal : Sebelas Maret Business Review

 1 
Related party transactions: Review of the literature Jopinus Ramli Saragih
Sebelas Maret Business Review Vol 6, No 2 (2021): December 2021
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v6i2.57398

Abstract

Asian financial crisis has led many countries to perform related party transactions, which are transactions made by the firms to affiliated parties and often performed by controlling shareholders. The emergence of related party transactions cannot be separated from the existence of pyramidal ownership, where the controlling shareholder has several layers of ownership. Just as related party transactions can create a conflict of interest between the controller and the minority, the controller may transfer firms’ resources or assets to a parent entity that is not normally listed on a stock exchange. Therefore, in our paper, we would like to discuss about different aspects and arguments on the impact of related party transactions. Prior studies provide various contributions, as one argues that related party transactions are part of an efficient contract, where the two connected parties have better information with each other due to the connection than the unaffiliated parties. On the other hand, several studies suggest that related party transactions have a bad impact and are full of expropriation of minority interests.
Co-Authors Adrian K Tarigan Adrian K. Tarigan Alamin, Ahmad Jet Andrian K Tarigan Bahmani Oskooee, Mohsen Butar-butar, Diana Florenta Cui, Zhenyu Dangel, Jonathan Demak Manik Demsi Aningsah Diana Florenta Butar – Butar Diny Afrya Pardede Florenta Butar-Butar, Diana Frida Silalahi, Elba G. Maffett, Mark Hadi Panjaitan Hadi Panjaitan Hendri Mayanta Hendri Mayanta Tarigan Hendri Mayanta Tarigan Idayanti Adelina Silalahi Irenes Tesya Sinaga Joel Fernando Sirait Jumadiah Wardati Jumadiah Wardati K Tarigan, Adrian Margono Margono Margono Mayanta Tariga, Hendri Mayanta Tarigan, Hendri Mayanta Tarigar, Hendri Mhd Ramadhan Nanda Rianty Pardede Nurmala Nurul Syahfitri Oktora Jubileus Sinambela Pandinata, Benny Sofian Panjaitan, Hadi Pinondang Hotria Siregar Pratama, Ikbar Purba, Yeni Trisna Reno Triwan Padang Ricard Fredik Marpaung Rosmita Purba Ruth Valentina Br Sembiring Setiawan, Ben Supriatna, Ucu Tarigan, Adrian Tarigan, Hendri Mayanta Wardati, Jumaidah Wooton, Ian Yunardi Zendrato, Ferawati Zhou, Weihuan