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...

Bibliografski detalji
Glavni autori:	Narges Sarlak, Mina Akbari
Format:	Članak
Jezik:	fas
Izdano:	University of Tehran 2014-02-01
Serija:	بررسی‌های حسابداری و حسابرسی
Teme:	Discretionary accruals Earning management Related Party Transactions
Online pristup:	https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

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