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...

Полное описание

Библиографические подробности
Главные авторы:	Narges Sarlak, Mina Akbari
Формат:	Статья
Язык:	fas
Опубликовано:	University of Tehran 2014-02-01
Серии:	بررسی‌های حسابداری و حسابرسی
Предметы:	Discretionary accruals Earning management Related Party Transactions
Online-ссылка:	https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

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