ENTRENCHMENT EFFECTS AND RELATED PARTY TRANSACTIONS IN TURKEY

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dc.contributor.authorDamayanti, Tri
dc.contributor.authorAslanoğlu, Suphi
dc.date.accessioned2025-01-21T16:17:58Z
dc.date.available2025-01-21T16:17:58Z
dc.date.issued2022
dc.departmentKırıkkale Üniversitesi
dc.description.abstractThis 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 shareholder and CEOs characteristics were discovered to play significant roles in the RPTs mechanism, while the independent board director variable had the highest impact. The strength of the independent board director effect on RPTs decision represents the function of corporate governance mechanisms. Although entrenchment effects occur in RPTs, the denial or approval of independent board directors was dependent on minority interest. It also highlighted the impact of alignment on RPTs’ decision, since the expropriation of ultimate power was balanced within the independent board director’s role.
dc.identifier.doi10.29067/muvu.1080458
dc.identifier.endpage482
dc.identifier.issn1308-3740
dc.identifier.issn2564-6591
dc.identifier.issue3
dc.identifier.startpage463
dc.identifier.trdizinid1139965
dc.identifier.urihttps://doi.org/10.29067/muvu.1080458
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1139965
dc.identifier.urihttps://hdl.handle.net/20.500.12587/22738
dc.identifier.volume15
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofMuhasebe ve Vergi Uygulamaları
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241229
dc.subjectİşletme
dc.titleENTRENCHMENT EFFECTS AND RELATED PARTY TRANSACTIONS IN TURKEY
dc.typeArticle

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