dc.contributor.author	Juliarto, Agung
dc.contributor.supervisor	Prof. Greg Tower
dc.date.accessioned	2017-01-30T10:15:45Z
dc.date.available	2017-01-30T10:15:45Z
dc.date.created	2013-01-15T01:58:32Z
dc.date.issued	2012
dc.identifier.uri	http://hdl.handle.net/20.500.11937/1980
dc.description.abstract	Using 800 firm-year observations from five ASEAN countries 2006 – 2009 this thesis derives important insights on related party transactions to tunnel firm value from minority shareholders. Multiple regression results do not support the negative association between regulatory and competitive business environments with the extent of tunneling. There is strong evidence of a positive association between family ownership and a negative linkage between firms’ foreign ownership and tunneling. Regulators need to evolve more effective governance mechanisms.
dc.language	en
dc.publisher	Curtin University
dc.subject	regulatory and competitive business
dc.subject	ASEAN firms
dc.subject	firm value
dc.subject	party transactions
dc.subject	tunneling
dc.title	Tunneling : related party transactions of ASEAN listed firms
dc.type	Thesis
dcterms.educationLevel	PhD
curtin.department	School of Accounting
curtin.accessStatus	Open access

Tunneling : related party transactions of ASEAN listed firms

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