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...

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书目详细资料
Main Authors: Narges Sarlak, Mina Akbari
格式: 文件
语言:fas
出版: University of Tehran 2014-02-01
丛编:بررسی‌های حسابداری و حسابرسی
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在线阅读:https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf