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According to ERG theory, relatedness focuses on:
Directors
Individuals elected by shareholders to oversee the management of a company, making strategic and operational decisions to ensure the company's success.
Related Party Transaction
A deal or arrangement between two parties who are joined by a special relationship prior to the deal.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee but not to control those policies.
Related Parties
Individuals or entities that are closely connected to a business, potentially influencing the financial and operating results.
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