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Lin, F, Chang, C and Wu, S (2009)

A study on the relationship between related party transactions and monthly sales in Taiwan's publicly issued companies

Journal of the Chinese Institute of Industrial Engineers, 26(5), pp. 337-343.

ISSN/ISBN: Not available at this time. DOI: 10.1080/10170660909509148



Abstract: This study utilizes VIKOR method and five important financial features to analyze 100 publicly issued companies. Benfordís law is applied to examine the relationship between net sales and related party transactions. According to the study results, joint application of VIKOR and Benfordís law appears to be more applicable to identify the manipulation of corporate monthly sales than the use of Benfordís law alone. VIKOR method, as we suggested in this paper, can therefore be adopted by relevant government agencies and auditors as an effective tool in uncovering financial crises of Taiwan stock market so as to provide more thorough protection to investors and creditors.


Bibtex:
@article{, title={A study on the relationship between related party transactions and monthly sales in Taiwan's publicly issued companies}, author={Lin, Fengyi and Chang, Chihyang and Wu, Soushan}, journal={Journal of the Chinese Institute of Industrial Engineers}, volume={26}, number={5}, pages={337--343}, year={2009}, publisher={Taylor \& Francis}, DOI={10.1080/10170660909509148}, }


Reference Type: Journal Article

Subject Area(s): Economics