Research on related party transactions (RPTs): a systematic review and bibliometric analysis

IF 5.6 2区经济学 Q1 BUSINESS, FINANCE

International Review of Economics & Finance Pub Date : 2025-07-24 DOI:10.1016/j.iref.2025.104469

Rohan Kumar Mishra , Debidutta Pattnaik , M. Kabir Hassan , Abhijeet Chandra

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Abstract

This study aims to offer new quantitative and qualitative insights into transaction efficiency and conflict of interest among minority and controlling shareholders in related party transactions (RPTs). We utilize systematic literature review (SLR) and bibliometric techniques to analyse 218 published articles. Our analysis identifies significant contributors, publishing sources, research groups, and maps the evolution of RPT themes and their relationship to contemporary theoretical frameworks. Subsequently, we conduct a comprehensive network and content analysis. Our findings indicate that research in RPTs began evolving post-global financial crisis, particularly since 2008, with East-Asian researchers dominating the intellectual discourse. Most studies are non-collaborative and based on empirical evidence from a limited number of countries. Methodologically, many studies employ descriptive statistics or regression techniques. We identify six thematic clusters contributing to the growth narrative of RPT research. Furthermore, we identify potential avenues for future research in RPTs and corporate governance while highlighting progressive trends and dynamics within the selected themes.

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关联方交易研究：系统回顾与文献计量分析

本研究旨在为关联方交易的交易效率和少数股东与控股股东之间的利益冲突提供新的定量和定性见解。我们利用系统文献综述（SLR）和文献计量学技术分析了218篇已发表的文章。我们的分析确定了重要的贡献者、出版来源、研究小组，并绘制了RPT主题的演变及其与当代理论框架的关系。随后，我们进行了全面的网络和内容分析。我们的研究结果表明，RPTs研究在全球金融危机后开始发展，特别是自2008年以来，东亚研究人员主导了学术话语。大多数研究是非合作的，并且基于来自有限国家的经验证据。在方法上，许多研究采用描述性统计或回归技术。我们确定了有助于RPT研究增长叙事的六个专题集群。此外，我们确定了未来研究RPTs和公司治理的潜在途径，同时强调了所选主题中的进步趋势和动态。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Review of Economics & Finance Multiple-

CiteScore

7.30

自引率

2.20%

发文量

253

期刊介绍： The International Review of Economics & Finance (IREF) is a scholarly journal devoted to the publication of high quality theoretical and empirical articles in all areas of international economics, macroeconomics and financial economics. Contributions that facilitate the communications between the real and the financial sectors of the economy are of particular interest.