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Accounting Disclosures of Related Parties Transactions and Investment Risks |
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| รหัสดีโอไอ | |
| Creator | Anass Hamad Elneel Adow |
| Title | Accounting Disclosures of Related Parties Transactions and Investment Risks |
| Contributor | - |
| Publisher | TuEngr Group |
| Publication Year | 2565 |
| Journal Title | International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies |
| Journal Vol. | 13 |
| Journal No. | 5 |
| Page no. | 13A5C: 1-6 |
| Keyword | Accounting disclosure information, Investment risk, Support investment decision, Regular investment risk, Irregular investment risk, Competitive advantage, Impact of accounting disclosure |
| URL Website | http://TuEngr.com/Vol13-5.html |
| Website title | ITJEMAST V13(5) 2022 @ TuEngr.com |
| ISSN | 2228-9860 |
| Abstract | The company provides accounting information by various mandated and different means. These accounting disclosures are compulsory by the national legislation, government regulations, accounting GAAPs, and international financial reporting standards (IFRS) with the objectives of financial reporting. However, ‘Accounting disclosures’ are the primary sources of providing information to the stakeholders and Investors. It helps the users in decision-making to achieve the best possible allocation of available economic resources, investment of funds, and accessing investment risks. This study examines the impacts of accounting disclosure of related parties’ transactions on the regular investment risks and irregular investment risks and also the competitive advantage. The result indicates that there is a positive correlation between the disclosure of the related parties as an independent variable, regular investment risks, and irregular investment risk as a dependent variable. |
