There is a significant "inverse u" relation between related-party transactions and earnings' value relevance.
关联交易度与盈余价值相关性之间呈现先上升后下降的倒u型关系。
The Pacific Square report also described instances that it said showed Alibaba did not disclose related-party transactions.
太平洋广场的报告还给出了一些例子，称它们表明阿里巴巴未公布关联方交易。
This paper refers to a typical case of related-party guarantee-Delong Department of cases, reveals the issue of related-party guarantee for listed companies in China for many years.
本文从一起比较典型的关联担保案例-德隆系案件出发，揭示出多年来我国上市公司存在的关联担保问题。
And then focus on analysis of related party transactions with the audit risk, in the end of this part, the author asked and answered how to guard against the risk of related-party transactions.
然后着重分析关联方交易与审计风险，进而提出如何防范关联方交易审计风险的问题，并进行阐述。
The International Accounting Standards Board announced it would review its standard on related-party disclosures, known as IAS 24, which aims to illuminate companies' links with other businesses.
该理事会宣布，将重新审核“关联方信息披露”的相关规定，即国际会计准则第24号(IAS 24)。这一规定旨在明确公司与其它企业之间的关系。
The second part of this chapter surveys the improper related-party transactions' influence on commercial bank, control-party and other shareholders, bank clients, depositors, and financial system.
本章第二节分析了商业银行非公平关联交易对商业银行、银行控制方和中小股东、银行客户和存款人、以及整个金融体系等各个利益方影响。
In the meantime, module is a self container where it contains handlers, third-party libraries, module related resources and the module configuration file.
同时，模块是一个自容器，其中可以包含处理程序、第三方库、模块相关资源和模块配置文件。
Third-party intermediaries can provide important SLA-related services: negotiating and validating an SLA, checking for SLA conformance, and gathering customer satisfaction metrics.
第三方中介体可以提供重要的、与SLA有关的服务：协商和验证sla、检查SLA一致性以及收集客户满意尺度。
There should be obligations to disclose price sensitive information, deals by directors, changes to significant shareholders and substantial and related party transactions.
申请上市公司应有义务披露价格敏感资料、董事会成员交易、主要股东变动以及重大交易和关联交易。
Keep alert to the information of related party when inspecting records or documents.
在检查记录或文件时对关联方信息保持警觉。
There are special requirements for related party transactions; in particular inter-company loans.
有相关党交易的特别要求；特别是公司间的贷款。
Before the adoption of the parent's accounting policies, it must be determined whether or not a specific entity is considered a related party required to consolidate.
在采用母公司的会计政策之前，它必须确定是否有一个特定的实体存在，被视为相关方需要巩固。
Unless otherwise provided by law or regulation, none of the income set out in the preceding subparagraph may not be paid to any specific related party.
除法令另有规定外，前款收入不得有支付特定关系人之情形。
Related party guarantee problem of listed companies has a great impact on actual legislations of our country, and arouses attention from securities business and listed companies.
上市公司关联担保问题给我国现行法律带来极大的冲击，已经成为证券市场和上市公司不可轻视的问题。
Related Party Transactions of the list corporations are a hot issue in the market and very popular for business operations in almost every country.
上市公司关联交易一直是市场关注的热点问题，关联方交易在各国的公司运作中都广泛存在。
Most scholars have achieved fruitful and clear evidences of tunneling by making full use of empirical research about tunneling through related party transactions.
大多数学者都从掏空的价值研究角度，利用关联方交易进行了大量实证研究，取得了丰富的经验证据。
Related party relations and transactions occur as the system of multinational corporations and parent-subsidiary companies are widely applied in the world.
关联方关系及其交易是伴随着跨国公司、母子公司制的广泛运用而出现的。
Non-related party guarantee for publicly traded company is part of outside guarantee, while amount and ratio of non-related party guarantee appears very high for many years.
上市公司的非关联担保是其对外担保的一个方面，多年来我国上市公司的非关联担保金额与比率居高不下。
The theft relates to the unannounced transfer of a subsidiary that owned at least four cow farms to an undisclosed related party.
盗窃涉及将拥有至少四个牛场的子公司未经通知地转让给未披露的关联方。
The purpose of this paper through the analysis of related party transactions to further understanding of related party transactions.
本文旨在通过对关联交易的分析来进一步了解关联交易。
Focusing on the listed companies of China, this dissertation mainly analyzes the related party transaction of listed company and its regulation.
本文以我国上市公司为研究对象，剖析了上市公司关联交易及其治理方法。
Objective to summarize and evaluate the experience of living-related party liver transplantation for hepatoblastoma in children.
目的探讨小儿部分亲体肝移植治疗肝母细胞瘤的临床经验。
Related party transactions (RPTs) by listed companies have been a significant phenomenon in China's economical activities.
上市公司关联交易是我国经济生活中的一个重要现象。
The article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise.
本文在现行会计准则关于关联方和关联方交易及其披露规定的基础上，对关联方及关联方交易的实质进行了分析。
There exist two kinds of opposite view about how related party transactions influence the company value: efficiency enhancing view and counter productive view.
关于关联交易对企业的影响有两种对立的观点：正面观和负面观。
Last but not least, this study finds related party transactions do not help to improve listed companies' financial performance.
此外，关联并购并没有真正提高上市公司的财务绩效。
Related party transaction (RPT) is the transaction between the listed company and related party.
上市公司关联交易是指上市公司及其控股子公司与关联方之间的交易。
Related party transaction (RPT) is the transaction between the listed company and related party.
上市公司关联交易是指上市公司及其控股子公司与关联方之间的交易。
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