A Study of e-Government Business Model with Customer Relationship Management Driven in Taiwan

Huang, Shan-Yan

doi:10.12735/jbm.v4i2p32

Cited by 1 publication

(3 citation statements)

References 24 publications

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“…Based on the discussion of the literature review, it is noticed that numerous studies examined the impact of RPTs and board characteristics on firms' value, e.g. (Tariq and Mousa, 2020; Huang and Liu, 2010; Fooladi and Farhadi, 2017; Islam, 2020; Kohlbeck and Mayhew, 2010) or the influence of governance variables (board size, board independence and board diligence, promoters and directors' remuneration) on the different aspects of banks like RPTs and financial performance in other countries, e.g. Liang et al.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Therefore, to enforce an appropriate surveillance mechanism and minimize the opportunistic actions of similar parties in RPTs, it is also essential to have a robust internal control system (Kohlbeck and Mayhew, 2010). Huang and Liu (2010) clarified the critical role of Corporate Governance (CG) in controlling the RPT process. They reported that related parties have more possibilities of expropriation through RPTs in a faulty CG mechanism.…”

Section: Introductionmentioning

confidence: 99%

“…They reported that related parties have more possibilities of expropriation through RPTs in a faulty CG mechanism. Based on the arguments of Kohlbeck and Mayhew (2010) and Huang and Liu (2010), the authors were motivated to use board of directors' composition as a moderator variable.…”

Section: Introductionmentioning

confidence: 99%

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Market value and related party's transactions: a panel data approach

Farhan

Almaqtari

2023

AJAR

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PurposeThis research aims to examine the impact of RPTs and board of directors' characteristics on the market value of Indian listed banks. Further, this study evaluates the moderation effect of board composition on the association between RPTs banks’ market value.Design/methodology/approachThe sample size consists of 38 banks listed on Bombay stock exchange. The current study is based on secondary data for ten years from 2010 to 2019. Generalized Method of Moment (GMM) was used for estimating the results.FindingsSubsidiary transactions, board of directors' size, composition, diligence, promoters, remuneration and banks' size and leverage have a significant impact on the market value of Indian listed banks. Further, board of directors' composition positively moderates the association between RPTs and banks value measured by Tobin's. Furthermore, corporate governance characteristics have a significant impact on RPTs measured by total RPTs and all subsidiary transactions.Research limitations/implicationsThis research is limited only to listed banks whose data are available in the ProwessIQ database, which makes it difficult to generalize the findings on other unlisted banks. This research helps policymakers, investors and creditors to categorize RPTs into different groups to identify the harmful and beneficial once to the bank. The findings suggest that policymakers, investors and creditors should not consider all key personal transactions as harmful transactions; instead, the policymakers, investors and creditors should consider all subsidiary transactions as harmful in the absence of independent directors.Originality/valueThe present study contributes to the existing literature on RPTs by evaluating the interaction effect of board composition on the association between related party transactions and banks' value. Further, this research focuses on the financing industry; Indian banks, which has not been sufficiently researched in comparison to the non-financing industries.

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