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...

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Detalhes bibliográficos
Principais autores:	Narges Sarlak, Mina Akbari
Formato:	Artigo
Idioma:	fas
Publicado em:	University of Tehran 2014-02-01
coleção:	بررسی‌های حسابداری و حسابرسی
Assuntos:	Discretionary accruals Earning management Related Party Transactions
Acesso em linha:	https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

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