Název:	Does related-party transactions affect financial performance of firms in Nigeria
Autoři:	Edesiri Okoro, Godsday Jeroh, Edirin
Citace zdrojového dokumentu:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2016, č. 2, s. 47-53.
Datum vydání:	2016
Nakladatel:	Západočeská univerzita v Plzni
Typ dokumentu:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/akt/2-2016-clanek-6.pdf http://hdl.handle.net/11025/22491
ISSN:	1805-0603
Klíčová slova:	obchodní výměna;rentabilita aktiv;rentabilita vlastního kapitálu;zisk
Klíčová slova v dalším jazyce:	business exchange;return on assets;return on equity;earnings
Abstrakt v dalším jazyce:	Related-party transactions (RPTs) are usually dual in nature since they, fulfill the economic needs of the firm while at the same time, they serve as mechanisms through which the resources of firms are manipulated exploited and diverted. This paper takes cognizance of both aspects by investigating the relation between transactions deemed to have taken place by related parities and the financial health/position/performance of Nigerian firms. The financial health/performance parameters of concern to this study are Return on Assets (ROA), Return on Equities (ROA) and Earnings. The expost-facto design was employed and performance data were sourced from the financial reports/statements of sampled firms during the period 2007-2014. The data so obtained were analyzed by the simple regression technique. The insinuation from our findings is that transactions deemed to have taken place by related parties in Nigeria. It is believed that this would discourage their non-transparent use especially in the area of earnings manipulation.
Práva:	© Západočeská univerzita v Plzni
Vyskytuje se v kolekcích:	Číslo 2 (2016) Číslo 2 (2016)

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