Abstract
The company provides accounting information by various mandated and different means. These accounting disclosures are compulsory by the national legislation, government regulations, accounting GAAPs, and international financial reporting standards (IFRS) with the objectives of financial reporting. However, 'Accounting disclosures' are the primary sources of providing information to the stakeholders and Investors. It helps the users in decision-making to achieve the best possible allocation of available economic resources, investment of funds, and accessing investment risks. This study examines the impacts of accounting disclosure of related parties' transactions on the regular investment risks and irregular investment risks and also the competitive advantage. The result indicates that there is a positive correlation between the disclosure of the related parties as an independent variable, regular investment risks, and irregular investment risk as a dependent variable.
Disciplinary: Management Science (Investment and Finance Management). (c) 2022 INT TRANS J ENG MANAG SCI TECH.