Feleagă, Liliana; Neacşu, Ioana - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 785-809
Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals. Transactions with related parties situated in tax havens are one of the principal elements which contribute to the faltering...
