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Are Related‐Party Sales Value‐Adding or Value‐Destroying? Evidence from China
16 references·11 citing·51 second hopsampled
Are Related‐Party Sales Value‐Adding or Value‐Destroying? Evidence from China (2015)Are Related‐Party Sales Value‐Adding or V…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Stock market liquidity and firm value☆ (2009)Stock market liquidity and fi…Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China (2009)Ownership concentration, fore…Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…The law and economics of self-dealing (2008)The law and economics of self…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Propping through related party transactions (2008)Propping through related part…Theft and taxes☆ (2007)Theft and taxes☆Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective (2007)Corporate governance and earn…Tunneling, propping, and expropriation: evidence from connected party transactions in Hong Kong☆ (2006)Tunneling, propping, and expr…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least? (2004)Concentrated Control, Analyst…Why are foreign firms listed in the U.S. worth more? (2003)Why are foreign firms listed …Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups (2000)Is Group Affiliation Profitab…ECONOMIC PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA: INTRAGROUP-RESOURCE SHARING AND INTERNAL BUSINESS TRANSACTIONS. (2000)ECONOMIC PERFORMANCE OF GROUP…The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China (2020)The influence of the deregula…Related party transactions and firm value: The moderating role of corporate social responsibility reporting (2020)Related party transactions an…Does Concentrated Founder Ownership Affect Related Party Transactions? Evidence from an Emerging Economy (2020)Does Concentrated Founder Own…Related party transactions, business relatedness, and firm performance (2019)Related party transactions, b…Related-party transactions: a review of the regulation, governance and auditing literature (2018)Related-party transactions: a…Board Independence as a Panacea to Tunneling? An Empirical Study of Related‐Party Transactions in Hong Kong and Singapore (2018)Board Independence as a Panac…Related party transactions and audit fees: the role of the internal audit function (2017)Related party transactions an…Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia (2017)Change in value-relevance of …Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements (2017)Auditing Related Party Transa…Silence is golden? Evidence from disclosing related-party transactions in China (2016)Silence is golden? Evidence f…Related-party transactions, dominant owners and firm value (2016)Related-party transactions, d…A resource‐based view of the firm (1984)Corporate financing and investment decisions when firms have information that investors do not have (1984)Dynamic capabilities and strategic management (1997)STRATEGY IN EMERGING ECONOMIES. (2000)Institutional Transitions and Strategic Choices (2003)An institution-based view of international business strategy: a focus on emerging economies (2008)Large Shareholders and Corporate Control (1986)A Survey of Corporate Governance (1997)Law and Finance (1998)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)The Brain Gain of Corporate Boards: Evidence from China (2014)Corporate Governance in China: A Survey (2020)The effect of international institutional factors on properties of accounting earnings (2000)Financial accounting information and corporate governance (2001)Earnings management and investor protection: an international comparison (2003)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)Limited-dependent and qualitative variables in econometrics (1983)Corporate Ownership Around the World (1999)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)On the use of instrumental variables in accounting research (2009)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)The Nature of the Firm (1937)The Economic Institutions of Capitalism (1987)Incentives versus standards: properties of accounting income in four East Asian countries (2003)Corporate Governance, Economic Entrenchment and Growth (2004)Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2000Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups2,588 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • 2009Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China1,241 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 2000ECONOMIC PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA: INTRAGROUP-RESOURCE SHARING AND INTERNAL BUSINESS TRANSACTIONS.959 cited
  • 2006Tunneling, propping, and expropriation: evidence from connected party transactions in Hong Kong☆942 cited
  • 2008Propping through related party transactions880 cited
  • 2007Theft and taxes☆876 cited
  • 2009Stock market liquidity and firm value☆742 cited
  • 2007Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

740 cited
  • 2004Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?637 cited
  • Cited by

    • 2016Related-party transactions, dominant owners and firm value90 cited
    • 2019Related party transactions, business relatedness, and firm performance77 cited
    • 2017Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements71 cited
    • 2020Related party transactions and firm value: The moderating role of corporate social responsibility reporting63 cited
    • 2018Related-party transactions: a review of the regulation, governance and auditing literature46 cited
    • 2017Related party transactions and audit fees: the role of the internal audit function45 cited
    • 2016Silence is golden? Evidence from disclosing related-party transactions in China42 cited
    • 2020Does Concentrated Founder Ownership Affect Related Party Transactions? Evidence from an Emerging Economy30 cited
    • 2020The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China26 cited
    • 2018Board Independence as a Panacea to Tunneling? An Empirical Study of Related‐Party Transactions in Hong Kong and Singapore24 cited
    • 2017Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia24 cited