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...

Deskribapen osoa

Xehetasun bibliografikoak
Egile Nagusiak:	Narges Sarlak, Mina Akbari
Formatua:	Artikulua
Hizkuntza:	fas
Argitaratua:	University of Tehran 2014-02-01
Saila:	بررسی‌های حسابداری و حسابرسی
Gaiak:	Discretionary accruals Earning management Related Party Transactions
Sarrera elektronikoa:	https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

Antzeko izenburuak

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

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

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

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

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

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

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

Incentives Affecting Earnings Management
nork: Ali Saghafi, et al.
Argitaratua: (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
nork: Mohamad Arabmazar Yazdi, et al.
Argitaratua: (2008-09-01)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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