Related party transactions and corporate governance: evidence from India

I. Sridhar and Sahil Singh Jasrotia

International Journal of Indian Culture and Business Management, 2020, vol. 20, issue 2, 234-244

Abstract: Related party transactions involve transactions between the company and promoter entities and associate companies. But some of the related party transactions may result in misuse of fiduciary position or misuse of funds or prejudicial to investors. The purpose of this study is to empirically find the impact of ownership structure on income from related party transactions in the context of corporate governance. Our study establishes that Indian companies are diversifying their revenues from other than associate companies. An implication of this paper is that it addresses the issue of regulatory governance in terms of company law and SEBI compliances towards related party transactions in the overall corporate governance of the company.

Keywords: related party transactions; corporate governance; associate companies; conflict of interest; ownership structure. (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijicbm:v:20:y:2020:i:2:p:234-244

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