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...

書誌詳細
主要な著者:	Narges Sarlak, Mina Akbari
フォーマット:	論文
言語:	fas
出版事項:	University of Tehran 2014-02-01
シリーズ:	بررسی‌های حسابداری و حسابرسی
主題:	Discretionary accruals Earning management Related Party Transactions
オンライン･アクセス:	https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

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