Relationship between Related Party Transactions and Earnings Management
This study uses data from companies listed on the TehranStock Exchange to investigate whether related party transactions areassociated with earnings management. According to the agency theorybecause of the separation of ownership from control, conflict ofinterest may arise, so if a firm`s executives...
主要な著者: | , |
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フォーマット: | 論文 |
言語: | fas |
出版事項: |
University of Tehran
2014-02-01
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シリーズ: | بررسیهای حسابداری و حسابرسی |
主題: | |
オンライン・アクセス: | https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf |