• ISSN: 2010-023X
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing:  ProQuest, Crossref, Electronic Journals Library , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2013 Vol.4(6): 388-392 ISSN: 2010-023X
DOI: 10.7763/IJTEF.2013.V4.323

The Breadth and Depth of Related Party Transactions Disclosures

A. Mohamad Ariff and H. A. Hashim
Abstract—This paper reviews the existing requirement on related party transactions (RPTs) disclosure in the Malaysian context and discusses issues surrounding such disclosure. As there are two conflicting effects of RPTs, sufficient information should be made available to assist investors in analyzing the risk and return of RPTs. We review prior studies and highlight issues of information disclosure related to RPTs, such as the variations in the level of RPTs disclosure. We propose future research on RPTs to apply content analysis using a voluntary disclosure index to understand more about the breadth and depth of the RPTs information.

Index Terms—Relatedparty transactions, disclosure, Malaysia.

The authors are with Universiti Malaysia Terengganu, Kuala Terengganu, Terengganu, 21030 Malaysia (e-mail: akmalia.ariff@umt.edu.my, hafizaaishah@umt.edu.my).


Cite:A. Mohamad Ariff and H. A. Hashim, "The Breadth and Depth of Related Party Transactions Disclosures," International Journal of Trade, Economics and Finance vol.4, no.6, pp. 388-392, 2013.

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