Controlling shareholder ownership structure and conflict-related party transactions

• Main Authors: Siti Hajar Asmah Ali,, Mohd Mohid Rahmat,, Noor Idayu Ismail,, Norman Mohd Saleh,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2021
• Online Access: http://journalarticle.ukm.my/16749/1/47789-154773-1-PB.pdf; http://journalarticle.ukm.my/16749/; https://ejournal.ukm.my/ajac/issue/view/1393

Concentrated companies offer various types of shareholding structures either direct, indirect, or pyramidal ownership. The opportunist controlling shareholders may intend to utilize the complex nature of indirect and pyramidal shareholding to engage in related party transactions (RPT) by conceal...