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...

Повний опис

Бібліографічні деталі
Автори: Narges Sarlak, Mina Akbari
Формат: Стаття
Мова:fas
Опубліковано: University of Tehran 2014-02-01
Серія:بررسی‌های حسابداری و حسابرسی
Предмети:
Онлайн доступ:https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

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