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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Chi tiết về thư mục
Những tác giả chính:	Narges Sarlak, Mina Akbari
Định dạng:	Bài viết
Ngôn ngữ:	fas
Được phát hành:	University of Tehran 2014-02-01
Loạt:	بررسی‌های حسابداری و حسابرسی
Những chủ đề:	Discretionary accruals Earning management Related Party Transactions
Truy cập trực tuyến:	https://acctgrev.ut.ac.ir/article_36590_72f4d8b04a319a37a043dea69b30d748.pdf

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