Relationship between Related Party Transactions and Earnings Management

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...

Fuld beskrivelse

Bibliografiske detaljer
Main Authors:	Narges Sarlak, Mina Akbari
Format:	Article
Sprog:	fas
Udgivet:	University of Tehran 2014-02-01
Serier:	بررسی‌های حسابداری و حسابرسی
Fag:	Discretionary accruals Earning management Related Party Transactions
Online adgang:	https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

Lignende værker

The Influence of Corporate Governance Mechanism on the Relationship between Related Party Transactions and Earnings Management
af: Aria Farah Mita, et al.
Udgivet: (2014-04-01)

Related Party Transactions, Family Ownership, and Earnings Management in Indonesia
af: Levina Ulfa Subastian, et al.
Udgivet: (2021-08-01)

RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA
af: Retno Yuliati, et al.
Udgivet: (2021-12-01)

Earnings Management: A Case of Related Party Transactions
af: Zaharaddeen Salisu Maigoshi, et al.
Udgivet: (2016-10-01)

Relationship between Earnings Quality and Stock Return
af: Mohsen Khoshtinat, et al.
Udgivet: (2005-12-01)

Possibilities and limitations of the use of total accruals models in the detection of earnings management
af: Michał Comporek
Udgivet: (2018-11-01)

Relationship between Disclosure Quality and Earnings Management
af: Hamid Bodaghi, et al.
Udgivet: (2007-03-01)

Incentives Affecting Earnings Management
af: Ali Saghafi, et al.
Udgivet: (2008-08-01)

The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals
af: Mohamad Arabmazar Yazdi, et al.
Udgivet: (2008-09-01)

The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability
af: seyed hesam vaghfi, et al.
Udgivet: (2018-08-01)

Comparing Relationship between Quality of Earning and Stock Return of Companies Listed in Tehran Stock Exchange
af: Mehrnoosh Ebrahimi, et al.
Udgivet: (2015-05-01)

Earnings Management in Tehran Stock Exchange (TSE)
af: Ahmad Modarres, Ph.D, et al.
Udgivet: (2009-10-01)

PENGARUH RELATED PARTY TRANSACTIONS TERHADAP PENGGUNAAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
af: William Teguh, et al.
Udgivet: (2021-09-01)

THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE)
af: بیتا مشایخی, et al.
Udgivet: (2006-02-01)

The impact of earnings management on market liquidity
af: Do Thi Van Trang, et al.
Udgivet: (2020-07-01)

The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from Korea
af: Min-Ho Son, et al.
Udgivet: (2022-12-01)

Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals
af: Hamid Haghighat, et al.
Udgivet: (2017-03-01)

Dividend persistence and earnings management in emerging markets
af: Orleans Silva Martins, et al.
Udgivet: (2021-10-01)

Earnings forecast error, related-party transactions, and independent board members
af: Yahya Kamyabi, et al.
Udgivet: (2014-02-01)

The Impact of Earnings Management on Value- Relevance of Financial Statement Information
af: V. Mojtahedzadeh, et al.
Udgivet: (2010-09-01)

Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange
af: Mohammad Reza Abbaszadeh, et al.
Udgivet: (2019-09-01)

Executive stock options and earnings management in the portuguese listed companies
af: Sandra Alves
Udgivet: (2012-12-01)

Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market
af: Rodolfo Maia Rosado Cascudo Rodrigues, et al.
Udgivet: (2019-01-01)

The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange
af: Hamid Haghighat, et al.
Udgivet: (2017-03-01)

Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty
af: Ali Saghafi, et al.
Udgivet: (2014-09-01)

AN INVESTIGATION OF EARNINGS MANAGEMENT IN INDONESIAN MANUFACTURING INITIAL PUBLIC OFFERINGS
af: Tatang Ary Gumanti
Udgivet: (2003-08-01)

Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels
af: Gholamreza Kordestani, et al.
Udgivet: (2014-11-01)

The effect of investor sentiment on the means of earnings management
af: Sorah Park
Udgivet: (2018-01-01)

Perbedaan Earnings Management Berdasarkan pada Tahapan Life Cycle Perusahaan yang Terdaftar di Bei
af: MI Mitha Dwi Restuti, et al.
Udgivet: (2016-06-01)

An Investigation of the Relationship between Earnings Management and Financial Ratios (Panel Data Approach)
af: Azar Ghyasi
Udgivet: (2017-03-01)

Transition between firm life cycle stages and earnings management strategies
af: João Paulo Machado Ribeiro, et al.
Udgivet: (2024-12-01)

Environmental Uncertainty and the Managers' Use of Discretionary Accruals
af: Mehdi Sadidi, et al.
Udgivet: (2010-12-01)

Earnings management in times of crisis: A political cost hypothesis
af: Harina Paramastri, et al.
Udgivet: (2023-09-01)

Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
af: Mehdi Bahar Moghaddam, et al.
Udgivet: (2012-06-01)

Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control
af: Grzegorz Zimon, et al.
Udgivet: (2021-08-01)

The Relationship between Cash and Accrual Components of Earnings with Stock Price
Udgivet: (2013-05-01)

Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firms
af: Pham Duc Hieu, et al.
Udgivet: (2023-11-01)

The Impact of Equity Overvaluation on Earnings Management
af: Mahmoud Mousavi Shiri, et al.
Udgivet: (2012-08-01)

Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management
af: Yahya Hassas Yeganeh, et al.
Udgivet: (2008-12-01)

The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange
af: Mehdi Maranjory, et al.
Udgivet: (2013-09-01)