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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Podrobná bibliografie
Hlavní autoři: Narges Sarlak, Mina Akbari
Médium: Článek
Jazyk:fas
Vydáno: University of Tehran 2014-02-01
Edice:بررسی‌های حسابداری و حسابرسی
Témata:
On-line přístup:https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

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