IMPACTS OF RELATED PARTY TRANSACTIONS ON THE AFFLUENCE OF INDIAN CORPORATE FIRMS

Stance of the corporate firms on the abuse of the related party transactions may not always be detrimental to the economic prosperity of the respective firm. Through these transactions the revenue and profit earnings of the entities may be increased unconditionally. This study is an effort to scrutinize the beneficial impacts of the related party transactions on the revenues and profits of the corporate firms across twenty sectors of Indian economy. For the execution of this objective we have used the data of the earlier mentioned companies for consecutive seven years started from 2009-10, and we have employed the panel data regression method. The finding of this study reveals that transactions with associated party can affect an entity’s revenue earnings and net profit earnings significantly. Furthermore, transaction with key management personnel can also stimulate the net profits of the companies taken into account.企业针对关联交易（related party transactions）滥用的立场，未必总会损害各自企业的经济表现。通过此类关联交易，相关企业的营收与利润收益可无条件实现增长。本研究旨在细致探究关联交易对印度经济20个行业内公司制企业营收与利润的有益影响。为达成该研究目标，本研究采用了2009-10至2015-16连续七年的前述样本企业数据，并运用了面板数据回归（panel data regression）分析法。本研究结果显示，与关联方（associated party）的交易可对企业的营收与净利润产生显著影响。此外，与核心管理人员（key management personnel）的关联交易，同样可显著提升纳入本研究样本的企业净利润水平。

搜集汇总

背景与挑战

背景概述

该数据集研究关联方交易对印度企业财富的影响，聚焦于2009-10年至2015-16年连续七年的企业数据，采用面板数据回归方法分析印度20个行业。研究发现关联方交易能显著提升企业收入和净利润，与关键管理人员的交易也有积极刺激作用。