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Listed Company To Related Party Transactions To Manipulate Profit Research

Posted on:2004-03-03Degree:MasterType:Thesis
Country:ChinaCandidate:H X ChenFull Text:PDF
GTID:2206360092992948Subject:Accounting
Abstract/Summary:PDF Full Text Request
Many of our country's listed companies have special share ownership structures: stated-owned stock is the main stock so as to controls the company. This makes many listed companies and their parent companies become related parties. There are many related party transactions between them. Because transfer pricing is different from market price and supervisor often pay more attention to profit, many listed companies often use related party transactions to get fictitious profit. Although new normalization constant is put into effect, now related party transactions are still an important means to rig profit.After giving the deification of the related party transaction, these thesis points out the present situation of our country's listed companies who use related party transaction rigging profit. Then the article analyses their reasons and affections. Catching the core of related party related transaction, the article studies the transfer pricing, recapitalization and related party transaction specification. At last, these thesis gives some suggestions on bring the profit rigging under control.
Keywords/Search Tags:related party transaction, profit rigging, transfer pricing
PDF Full Text Request
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