Related Party Transactions and Earnings Management [PDF]
Jurnal Akuntansi dan Auditing Indonesia, 2010 This study examines the association between related party transactions and earnings man-agement, based on a sample of 50 Indonesian publicly listed companies for the periods ending 2004 and 2005.
Linvani Kuan +3 more
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Earnings forecast error, related-party transactions, and independent board members [PDF]
مطالعات تجربی حسابداری مالی, 2014 Transactions with related parties are factors reducing market value of the investment. Although all transactions with related parties are opportunistic, but the prevailing view is that these transactions influence risk and are important for investors. In
Yahya Kamyabi +2 more
doaj +1 more source
Product market competition, ultimate controlling structure and related party transactions [PDF]
China Journal of Accounting Research, 2012 Previous studies have shown that product market competition has an important effect on corporate strategies and internal governance mechanisms. Using a sample of China’s listed firms from 2004 to 2009, we explore the relationship between product market ...
Shenglan Chen, Kun Wang, Xiaoxue Li
doaj +2 more sources
Research Trends on Related Party Transactions and their Reporting [PDF]
Audit FinanciarRelated party transactions have implications for financial and tax reporting, as well as for financial auditing. The objective of the paper is to identify trends and approaches in the field of related party transactions, as well as authors who have had ...
Lioara-Veronica PASC +1 more
doaj +3 more sources
Related party transactions and corporate environmental responsibility [PDF]
, 2022 We examine the effect of related party transactions on corporate environmental responsibility and find that firms with more related party transactions tend to have more controversial environmental reports, less emissions reduction, and less environmental
Choi, Wonseok +3 more
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Audit fees and related party transactions: Evidence from Indonesia [PDF]
, 2023 This study empirically examines the impact of related party transactions on audit fees, focusing on distinguishing between tunneling-type and propping-type related party transactions.
Supatmi, Supatmi, Avita Ervianti, Tantri
core +1 more source
Related Party Transactions and Audit Fees: Normal Transactions versus Opportunistic Transactions [PDF]
پژوهشهای تجربی حسابداریThis study investigates the effect of the amount of related-party transactions (RPTs) on audit fees. Given the differing incentives of the parties involved, RPTs are classified into ordinary and opportunistic transactions, and the study accordingly ...
Razieh Gerivani +2 more
doaj +1 more source
Relationship between Related Party Transactions and Earnings Management [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This study uses data from companies listed on the TehranStock Exchange to investigate whether related party transactions areassociated with earnings management.
Narges Sarlak, Mina Akbari
doaj +1 more source
Related Party Transactions and Firm Value in Indonesia: Opportunistic vs. Efficient Transactions
Risks, 2022 Related party transactions (RPT) are a common transaction conducted among companies and are the focus of the business world today. The purpose of this study is twofold, as follows: first, to provide empirical evidence for whether the RPT of related party
Trisninik Ratih Wulandari +2 more
doaj +1 more source
Charitable Companies and Related Party Transactions [PDF]
, 2021 In response to a recommendation by the Panel reviewing the Australian Charities and Not-for-profits legislation, the Federal Government has announced that charities will be required to disclose related party transactions.
Langford, RT
core +1 more source