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- Related Party Transaction(RPT),being discussed in this paper, has been putting an unfavorable effect on bank's loan. 在担保条件下，更多地采取资产抵押方式。
- AUDITING AND RELATED PARTY TRANSACTION COMMITTEE 审计与关联交易控制委员会
- Evidence for related party transaction 与有关部门交易的证据
- Practices Related Party Transaction 关联交易
- The company shall fully disclose the basis for pricing for related party transactions. 公司应对关联交易的定价依据予以充分披露。
- The problem of related party transactions accompanies the development of China"s stockmarket. 我国的关联交易问题是伴随证券市场的发展而提出的。
- It reviews the journey of related party transactions accounting rules at first, and then compares the difference between the new and the old standards of related party transaction in order to make a better understanding of the new accounting standards. 在回顾我国上市公司关联交易会计规范演进历程的基础上,对新旧准则的相关内容进行比较,以更好地掌握新准则的变化。
- This article adopts different token variable to detect incentives of earnings management and tunneling through related party transactions. 再次,分别从关联交易盈余管理采用不同的表征变量,对其动机进行实证分析;
- Adopting positive analysis method, I emphasize measures of related party transactions and accounting methods which listed companies use to do earnings management, gover... 采用实证分析方法,重点分析了我国上市公司利用关联方交易以及会计手法进行盈余管理的手段,并提出了相应的治理规范。
- The unfair related party transactions is an important measure of expropriation of controlling shareholders, and induces the resource tunneled out of listed companies. 非公允关联交易成为控制性股东掠夺中小股东财富的重要方式，导致上市公司的资源被不断输送出去。
- China Stock Market Related Party Transaction Research Database 中国上市公司关联交易研究数据库
- Related party transactions shall observe commercial principles. In principle, the prices for related party transactions shall not deviate from an independent third party's market price or charging standard. 关联交易活动应遵循商业原则, 关联交易的价格原则上应不偏离市场独立第三方的价格或收费的标准。
- Monitoring and managing potential conflicts of interest of management, board members and shareholders, including misuse of corporate assets and abuse in related party transactions. 监控及管理高级主管、董事和股东的潜在利益冲突事项，包括不当使用公司资产及不当的关系人交易。
- They lack transparency， and accountability and governance， said a senior executive at one major international bank. It isnt clear how they will disclose related party transactions. 它们缺乏透明度、缺乏责任制、缺乏治理，一家大型国际银行的高管指出。现在还不知道它们将会怎样披露关联交易。
- Features of the Related Party Transaction and the Disclosure Principles 关联方交易的特点及披露原则
- On earnings management of listed companies through related party transaction 浅析利用关联方交易进行盈余管理
- Counter-measures Against Related Party Transaction Within Listed Companies 上市公司关联交易隐形化及治理对策
- The regulation of related party transaction information disclosure of listed companies 上市公司关联方交易信息披露的规范
- The regulatory system structure about the related party transaction in listed company 上市公司关联方交易监管体系的构建
- Accounting Regulation of Related Party Transaction: Insufficiency and Perfection 关联方交易会计规范的不足及完善
