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:: year 16, Issue 61 (2024) ::
fa 2024, 16(61): 37-48 Back to browse issues page
Investigate for Relationship between the Related Party Transactions and Organization Capital of the Companies Listed in Tehran Stock Exchange
Shahnaz Mashayekh * 1, Adeleh Azadzadeh1
1- Department of Accounting, Faculty of Social Sciences and Economic, Alzahra University, Tehran, Iran.
Abstract:   (426 Views)
 Related party transactions represent a transfer of resources, services, or obligations between a reporting entity and a related party, such as controlling shareholders, directors, and affiliates. The main objective of this study is to investigate the relation between related party transactions and organization capital. The sample consists of 167 firms listed in Tehran Stock Exchange during 2018 to 2022, which are selected using the systematic removal method. The research hypotheses are tested using the multivariate regression method. Results of the study indicate that there is a significant negative relationship between related party transactions and organization capital, consistent with the notion that related party transactions significantly impact the firm’s operations. Given that the high magnitude of related party transactions increases a firm’s dependence on the captive market within related parties, as a result a firm’s incentives to invest in intangible capital are low when there are heavy related party transactions.

 
Article number: 3
Keywords: Related Party Transactions, Organization Capital, Intangible Assets, Intangible Capital.
Full-Text [PDF 504 kb]   (49 Downloads)    
Type of Study: Research | Subject: Special
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Mashayekh S, Azadzadeh A. Investigate for Relationship between the Related Party Transactions and Organization Capital of the Companies Listed in Tehran Stock Exchange. fa 2024; 16 (61) : 3
URL: http://qfaj.mobarakeh.iau.ir/article-1-2747-en.html
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year 16, Issue 61 (2024) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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