The Effect of IAS-24 Disclosures on Governance Mechanisms and Ownership Structures in Pakistan

IAS-24 of the International Financial Reporting Standards focuses on the concept and disclosures of related party transactions (RPTs) for a reporting entity. This study examines the interrelationship between RPTs (as disclosed under IAS24), agency theory, ownership structures and firm performance....

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Bibliographic Details
Main Authors: Abdul Rafay, Ramla Sadiq, Mobeen Ajmal
Format: Article
Language:English
Published: Lahore School of Economics 2016-10-01
Series:The Lahore Journal of Business
Subjects:
Online Access:https://journals.lahoreschool.edu.pk/LJB/LJB/article/view/47
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