-
Journal menu
- General information
- Editorial Board and External Reviewers
- Journal Policies
- Publication Ethics and Malpractice Statement
- Instructions for authors
- Paper reviewing
- Article processing charge
- Feedback from stakeholders
- Journal’s Open Access statement
- Order hard copies of the journal
- 50 most cited papers in the journal
REVENUES FROM RELATED PARTIES: A RISK FACTOR IN ITALIAN LISTED COMPANY FINANCIAL STATEMENTS
Download This Article
Fabrizio Bava 
, Melchior Gromis di Trana
Abstract
In recent decades, related party transactions (RPTs) have played a prime role in major corporate scandals, obliging regulators to strengthen the rules with new bans and expensive requirements on companies. This study aims to contribute to the literature on RPTs, providing evidence to justify increasingly expensive and mandatory regulation. Results show that the intensity of related party revenues increases where a company has lost profitability as well as turnover.
Keywords: Related Party Transactions, Conflict of Interests, Profitability, Revenues
How to cite this paper: Bava, F., Gromis di Trana, M. (2015). Revenues from related parties: A risk factor in Italian listed company financial statements. Corporate Ownership & Control, 13(1-2), 254-265. https://doi.org/10.22495/cocv13i1c2p4
