Is related party transactions linked to accounting comparability? Evidence from emerging market

Is related party transactions linked to accounting comparability? Evidence from emerging market

AbstractThis paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC). In this study, the authors use a generalized method of moments (GMM) method to assess the RPT-AIC association by using a sample of 441 non-financial companies in Vietnam f...

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Bibliographic Details
Main Authors: Phung Anh Thu, Pham Quang Huy, Le Huu Tuan Anh
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
accounting comparability
emerging market
related party transactons
RPT sales
RPT purchases
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2163094

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2022.2163094

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