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1、本科毕业论文（设计）外文翻译题目上市公司关联方交易相关问题的探讨专业会计学外文题目RelatedPartyTransactionsinCorporateGovernance外文出处SecondUniversityofNaplesTtaly外文作者MichelePizzo原文:RelatedPartyTransactionsinCorporateGovernanceIntruductionUntilrecentscandalsrelatedpartytransactionsdidnotdeserveindepthanalyses;academicresearchmainlyfocused
2、ondifferentissuesandlimitedattentionwaspaidbyregulatorsandoverseerstoo.Accountingwasmainlyconcernedwithpotentiallybiasedfinancialfigures;notbeingcarriedoutatarm’slength,theymightdivergefrommarketprices.Meanwhile,ingovernancestudiesandcodestopicssuchasboardcompositionandindependence,auditcommitte
3、e,directors’remuneration,etc,largelyprevailed.Asamatteroffact,financialdisclosuresuitedbothaccountingandgovernancestudiesbecausetheinformationrequiredwasbothaproxyofpotentialaccountingbiasandatoolformonitoringpurposes.However,Enron’s,Adelphia’sandParmalat’s2crisesshedlightontheinherentrisks,asre
4、latedpartytransactionsemergedasapowerfulinstrumentoffinancialfrauds,shareholders’expropriation,etc.,turningtheveilfromthemanyrelevantloopholesaffectingexistingrequirements.Suchadiscoveryhasobligedregulatorsandstandardsetterstostrengthencurrentrulesandprinciplesand/orintroducenewbansandrequiremen
5、ts.Aclearshifttowardsbetterandmoredetaileddisclosureandtheimplementationofmonitoringprocedures(i.e.boardapproval,independentdirectors’involvement,externalqualifiedopinions)canbeeasilyobserved(i.e.O.E.C.D.2004)and12consideredaneffectivestrategy(Djankovetal.,2005).Suchaprocessisstillon-goingandits
6、impactcannotyetbeproperlyexamined.Contemporarily,thankstothesubstantialanecdotalevidence,providedalsobyformerscandals,thesuspiciousattitudeandthenegativecommonperceptions,generallyaccompanyingtheseoperations,becamemorewidelyandprofoundlyaccepted.Reviewoftheliteratureandtheregulatoryframeworkdoes
7、notprovideaclearanddefinitepicture,butitsupportsmanyshadesofopinionandrevealsboththeoreticalandoperationalopenissues,deservingfurtherandmoredetailedanalysis.Thispapercarriesoutacriticalsurveyoftheliteratureontheissue.andatte
