Letteratura di riferimento sulle "Operazioni con parti correlate" - "Related party transactions"
Cheung Y.L., Jing L., Rau P. and Strouraitis A. (2009a), ‘Tunneling and Propping Up: an Analysis of Related Party Transactions by Chinese Listed Companies’, Pacific-Basin Finance Journal, 17(3): 372–393.
Cheung Y.L., Qi Y., Rau P.R. and Stouraitis A. (2009b), ‘Buy High, Sell Low: How Listed Firms Price Asset Transfers in Related Party Transactions’, Journal of Banking and Finance, 33: 914–924.
Djankov S., La Porta R., Lopez-de-Silanes F. and Shleifer A. (2008), ‘The Law and Economics of Self-dealing’, Journal of Financial Economics, 88: 430–465.
Friedman E., Johnson S. and Mitton T. (2003), ‘Propping and Tunnelling’, Journal of Comparative Economics, 31(4): 732–750.
Ge W., Drury D., Fortin S., Liu F. and Tsang D. (2010), ‘Value Relevance of Disclosed Related Party Transactions’, Advances in Accounting, 26.
Gordon E. and Henry E. (2005), ‘Related Party Transactions and Earnings Management’, Working paper, Rutgers University.
Gordon E., Henry E. and Palia D. (2004), ‘Related Party Transactions and Corporate Governance’, Corporate Governance, 9: 1–27.
Gordon E., Henry E., Louwers T. and Reed B. (2007), ‘Auditing Related Party Transactions: A Literature Overview and Research Synthesis’, Accounting Horizons, 21(1): 81–102.
Henry E., Gordon E., Reed B. and Louwers T. (2007), ‘The Role of Related-party Transactions in Fraudulent Financial Reporting’, Working paper, University of Miami.
International Accounting Standard Board (IAS 24), Related Party Transactions, 2009.
Jian M. and Wong T.J. (2010), ‘Propping Through Related Party Transactions’, Review of Accounting Studies, 15: 70–105.
Johnson S., La Porta R., Lopez-de-Silanes F. and Shleifer A. (2000), ‘Tunneling’, American Economic Review, 90: 22–27.
Kirchmaier T. and Grant J. (2005), ‘Financial Tunnelling and the Revenge of the Insider System: How to Circumvent the New European Corporate Governance Legislation’, FMG discussion paper, No. 536.
Kohlbeck M. and Mayhew B. (2004), ‘Related Party Transactions’, Working Paper, Rutgers University.
Kohlbeck M. and Mayhew B. (2010), ‘Valuation of Firms that Disclose Related Party Transactions’, Journal of Accounting and Public Policy, 29(2): 115–137.
La Porta R., Lopez-de-Silanes F. and Shleifer A., (1999), ‘Corporate Ownership Around the World’, Journal of Finance, 54(2): 471–517.
Lo A.W.Y. and Wong R.M.K. (2011), ‘An Empirical Study of Voluntary Transfer Pricing Disclosures in China’, Journal of Accounting and Public Policy, forthcoming.
Lo A.W.Y., Wong R.M.K. and Firth M. (2010), ‘Can Corporate Governance Deter Management from Manipulating Earnings? Evidence from Related-party Sales Transactions in China’, Journal of Corporate Finance, 16(2): 225–235.
Loon L.K. (2009), ‘Related-party Transactions: Cautionary Tales for Investors in Asia’, CFA Centre for Asia Pacific.
Peng Q., Wei K.C.J. and Yang Z. (2011), ‘Tunneling or Propping: Evidence from Connected Transactions in China’, Journal of Corporate Finance, 17: 306–325.
Pizzo M. (2011), ‘Related Party Transactions Under a Contingency Perspective’, Journal of Management and Governance.
Riyanto Y.E. and Toolsema L.A. (2008), ‘Tunneling and Propping: A Giustification for Pyramidal Ownership’, Journal of Banking and Finance, 32: 2178–2187.
Ryngaert, M. D. and Thomas S. E. (2012), Not All Related Party Transactions (RPTs) are the Same: Ex-Ante vs. Ex-Post RPTs, Journal of Accounting Research, 50(3), pp. 845-882.
Wolfenzon D. (1999), ‘A Theory of Pyramidal Structures’, Working Paper, Harvard University.