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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2023-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2163094 |
| _version_ | 1797770272939442176 |
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| author | Phung Anh Thu Pham Quang Huy Le Huu Tuan Anh |
| author_facet | Phung Anh Thu Pham Quang Huy Le Huu Tuan Anh |
| author_sort | Phung Anh Thu |
| collection | DOAJ |
| description | 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 for the period 2015–2019. Using the monetary scale to measure the size of the kinds of RPT transactions, the authors find evidence for a positive relation between RPT and AIC. Besides, our results are confirmed through different robustness tests by applying different ways of measurement for RPT and AIC. This study provides valuable empirical evidence about the relationship between RPT and AIC through the research context of an emerging market like Vietnam. This is the first study to diversify the research context in the developing country to answer whether the impact of RPT on business is context-based or global. |
| first_indexed | 2024-03-12T21:19:48Z |
| format | Article |
| id | doaj.art-8605d2d3de314eebb3950446e70f0d36 |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-03-12T21:19:48Z |
| publishDate | 2023-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-8605d2d3de314eebb3950446e70f0d362023-07-28T20:55:16ZengTaylor & Francis GroupCogent Business & Management2331-19752023-12-0110110.1080/23311975.2022.2163094Is related party transactions linked to accounting comparability? Evidence from emerging marketPhung Anh Thu0Pham Quang Huy1Le Huu Tuan Anh2School of Accounting, College of Business, University of Economics Ho Chi Minh City (UEH University), Ho Chi Minh, VietnamSchool of Accounting, College of Business, University of Economics Ho Chi Minh City (UEH University), Ho Chi Minh, VietnamSchool of Accounting, Information Systems and Supply Chain, RMIT University, Melbourne, AustraliaAbstractThis 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 for the period 2015–2019. Using the monetary scale to measure the size of the kinds of RPT transactions, the authors find evidence for a positive relation between RPT and AIC. Besides, our results are confirmed through different robustness tests by applying different ways of measurement for RPT and AIC. This study provides valuable empirical evidence about the relationship between RPT and AIC through the research context of an emerging market like Vietnam. This is the first study to diversify the research context in the developing country to answer whether the impact of RPT on business is context-based or global.https://www.tandfonline.com/doi/10.1080/23311975.2022.2163094accounting comparabilityemerging marketrelated party transactonsRPT salesRPT purchases |
| spellingShingle | Phung Anh Thu Pham Quang Huy Le Huu Tuan Anh Is related party transactions linked to accounting comparability? Evidence from emerging market Cogent Business & Management accounting comparability emerging market related party transactons RPT sales RPT purchases |
| title | Is related party transactions linked to accounting comparability? Evidence from emerging market |
| title_full | Is related party transactions linked to accounting comparability? Evidence from emerging market |
| title_fullStr | Is related party transactions linked to accounting comparability? Evidence from emerging market |
| title_full_unstemmed | Is related party transactions linked to accounting comparability? Evidence from emerging market |
| title_short | Is related party transactions linked to accounting comparability? Evidence from emerging market |
| title_sort | is related party transactions linked to accounting comparability evidence from emerging market |
| topic | accounting comparability emerging market related party transactons RPT sales RPT purchases |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2022.2163094 |
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