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....

Purpose – To test for a relationship between corporate reputation and financial performance, using Australian data. Design/methodology/approach – Econometric modelling. Findings – No causal relationship between corporate reputation and financial performance (in either direction) was found....