How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran

The paper aims to investigate the effects of financial distress risk (FDR) and related party transactions (RPT) on financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS) method is employed to test the hypotheses; moreover, Jone...

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Bibliographic Details
Main Authors: Hossein Tarighi, Zeynab Nourbakhsh Hosseiny, Mohammad Reza Abbaszadeh, Grzegorz Zimon, Darya Haghighat
Format: Article
Language:English
Published: MDPI AG 2022-02-01
Series:Risks
Subjects:
Online Access:https://www.mdpi.com/2227-9091/10/3/46