Tareq, Mohammad; Houqe, Muhammad Nurul; van Zijl, Tony; … - In: International Journal of Accounting & Information Management 25 (2017) 4, pp. 395-412
Purpose The purpose of this study is to develop a new measure for discriminatory related party transactions (DRPTs). There are currently measures for such discriminatory transactions but the new measure has a strong theoretical basis and is less susceptible to measurement error....
