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...

Szczegółowa specyfikacja

Opis bibliograficzny
Główni autorzy:	Narges Sarlak, Mina Akbari
Format:	Artykuł
Język:	fas
Wydane:	University of Tehran 2014-02-01
Seria:	بررسی‌های حسابداری و حسابرسی
Hasła przedmiotowe:	Discretionary accruals Earning management Related Party Transactions
Dostęp online:	https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

Podobne zapisy

The Influence of Corporate Governance Mechanism on the Relationship between Related Party Transactions and Earnings Management
od: Aria Farah Mita, i wsp.
Wydane: (2014-04-01)

Related Party Transactions, Family Ownership, and Earnings Management in Indonesia
od: Levina Ulfa Subastian, i wsp.
Wydane: (2021-08-01)

RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA
od: Retno Yuliati, i wsp.
Wydane: (2021-12-01)

Earnings Management: A Case of Related Party Transactions
od: Zaharaddeen Salisu Maigoshi, i wsp.
Wydane: (2016-10-01)

Relationship between Earnings Quality and Stock Return
od: Mohsen Khoshtinat, i wsp.
Wydane: (2005-12-01)

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

Relationship between Disclosure Quality and Earnings Management
od: Hamid Bodaghi, i wsp.
Wydane: (2007-03-01)

Incentives Affecting Earnings Management
od: Ali Saghafi, i wsp.
Wydane: (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
od: Mohamad Arabmazar Yazdi, i wsp.
Wydane: (2008-09-01)

The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability
od: seyed hesam vaghfi, i wsp.
Wydane: (2018-08-01)

Comparing Relationship between Quality of Earning and Stock Return of Companies Listed in Tehran Stock Exchange
od: Mehrnoosh Ebrahimi, i wsp.
Wydane: (2015-05-01)

Earnings Management in Tehran Stock Exchange (TSE)
od: Ahmad Modarres, Ph.D, i wsp.
Wydane: (2009-10-01)

PENGARUH RELATED PARTY TRANSACTIONS TERHADAP PENGGUNAAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
od: William Teguh, i wsp.
Wydane: (2021-09-01)

THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE)
od: بیتا مشایخی, i wsp.
Wydane: (2006-02-01)

The impact of earnings management on market liquidity
od: Do Thi Van Trang, i wsp.
Wydane: (2020-07-01)

The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from Korea
od: Min-Ho Son, i wsp.
Wydane: (2022-12-01)

Investigating the Effect of Correlation between Firms' Earnings and Announcement Timing on the Accruals
od: Hamid Haghighat, i wsp.
Wydane: (2017-03-01)

Dividend persistence and earnings management in emerging markets
od: Orleans Silva Martins, i wsp.
Wydane: (2021-10-01)

Earnings forecast error, related-party transactions, and independent board members
od: Yahya Kamyabi, i wsp.
Wydane: (2014-02-01)

The Impact of Earnings Management on Value- Relevance of Financial Statement Information
od: V. Mojtahedzadeh, i wsp.
Wydane: (2010-09-01)

Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange
od: Mohammad Reza Abbaszadeh, i wsp.
Wydane: (2019-09-01)

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

Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market
od: Rodolfo Maia Rosado Cascudo Rodrigues, i wsp.
Wydane: (2019-01-01)

The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange
od: Hamid Haghighat, i wsp.
Wydane: (2017-03-01)

Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty
od: Ali Saghafi, i wsp.
Wydane: (2014-09-01)

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

Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels
od: Gholamreza Kordestani, i wsp.
Wydane: (2014-11-01)

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

Perbedaan Earnings Management Berdasarkan pada Tahapan Life Cycle Perusahaan yang Terdaftar di Bei
od: MI Mitha Dwi Restuti, i wsp.
Wydane: (2016-06-01)

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

Transition between firm life cycle stages and earnings management strategies
od: João Paulo Machado Ribeiro, i wsp.
Wydane: (2024-12-01)

Environmental Uncertainty and the Managers' Use of Discretionary Accruals
od: Mehdi Sadidi, i wsp.
Wydane: (2010-12-01)

Earnings management in times of crisis: A political cost hypothesis
od: Harina Paramastri, i wsp.
Wydane: (2023-09-01)

Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
od: Mehdi Bahar Moghaddam, i wsp.
Wydane: (2012-06-01)

Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control
od: Grzegorz Zimon, i wsp.
Wydane: (2021-08-01)

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

Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firms
od: Pham Duc Hieu, i wsp.
Wydane: (2023-11-01)

The Impact of Equity Overvaluation on Earnings Management
od: Mahmoud Mousavi Shiri, i wsp.
Wydane: (2012-08-01)

Corporate Governance Mechanisms, Debt Ratio, Firm Size and Earnings Management
od: Yahya Hassas Yeganeh, i wsp.
Wydane: (2008-12-01)

The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange
od: Mehdi Maranjory, i wsp.
Wydane: (2013-09-01)