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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מידע ביבליוגרפי
Main Authors: Narges Sarlak, Mina Akbari
פורמט: Article
שפה:fas
יצא לאור: University of Tehran 2014-02-01
סדרה:بررسی‌های حسابداری و حسابرسی
נושאים:
גישה מקוונת:https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

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