Pizzo, Michele - In: Journal of Management and Governance 17 (2013) 2, pp. 309-330
Related party transactions (RPTs) are transfers of resources, services or obligations between a reporting entity and a related party (IASB <CitationRef CitationID="CR84">2009</CitationRef>); criteria for a related party definition may significantly differ among the various accounting and governance academic studies and regulatory...</citationref>