Relationship of Related Party Transactions and Earnings Management
نویسندگان
چکیده
<em>This study aimed to examine the relationship between related party transactions and earnings management. The sample of this was companies listed on Indonesia Stock Exchange for 2017 2018 period. result shows that transaction (sales expense) has a negative effect accrual It indicates firms use as substitutes management especially management.</em>
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ژورنال
عنوان ژورنال: AFEBI accounting review
سال: 2021
ISSN: ['2548-5245', '2548-5253']
DOI: https://doi.org/10.47312/aar.v5i02.309