Abstract:This research aimed to understand the important powers that affect Related Party Transactions (RPTs) decisions. It used the agency theory perspective to examine the effect of corporate mechanism, comprising variables of controlling ownership, the CEOs characteristics, and independent board of directors, on the decision of RPTs regarding potential conflicts of interest.
A total of 310 financial reports of Turkish manufacturing listed companies in 2019 and 2020 were assessed. Subsequently, controlling shar… Show more
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