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...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριοι συγγραφείς:	Narges Sarlak, Mina Akbari
Μορφή:	Άρθρο
Γλώσσα:	fas
Έκδοση:	University of Tehran 2014-02-01
Σειρά:	بررسی‌های حسابداری و حسابرسی
Θέματα:	Discretionary accruals Earning management Related Party Transactions
Διαθέσιμο Online:	https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

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