The Association between Related Party Transactions and Real Earnings Management: Internal Governance Mechanism as Moderating Variables

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Political Connections and Related-Party Transactions: Evidence from Iranian Firms

The present study aims to investigate the association between political connections and related-party transactions for the firms listed on the Tehran Stock Exchange (TSE). Sample includes the 485 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression model based on panel data.We fin...

متن کامل

Earnings Management and Tunneling through Related Party Transactions: Evidence from Chinese Corporate Groups*

This paper attempts to provide large sample evidence of opportunistic related party transactions in China where economic institutions, legal system and corporate structures are conducive to such dealings. We found that firms belonging to a corporate group report abnormally high levels of related party sales when they have incentives to manage earnings to avoid being delisted, or prior to issuin...

متن کامل

Moral Hazard, Firms’ Internal Governance and Management Earnings Forecasts

This paper investigates the role of management earnings forecasts in mitigating information asymmetry between investors and managers relating to moral hazard, and explains how earnings guidance can facilitate monitoring. I demonstrate that firms that are more susceptible to moral hazard problems and more difficult to monitor are also more likely to issue annual earnings forecasts and they do so...

متن کامل

“investigating the relationship between knowledge management and customer satisfaction considering to the e-services”

چکیده : این مطالعه تاثیر مدیریت دانش بر رضایتمندی مشتریان با توجه به خدمات الکترونیک در سازمان حمل و نقل و پایانه های استان سیستان و بلوچستان را مورد بررسی قرار می دهد. جامعه آماری این تحقیق مدیران، سرپرستان و کارشناسان مشغول به کار در سازمان حمل و نقل و پایانه های استان سیستان و بلوچستان بوده که مجموعا 94 نفر می باشند. برای تعیین حداقل نمونه از جدول مورگان استفاده شده است. که با توجه به جدول ...

A Comparative Study of the Relationship between Real Earnings Management and Earnings Management Based on Accruals to Achieve an Average Profitability

This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: SHS Web of Conferences

سال: 2017

ISSN: 2261-2424

DOI: 10.1051/shsconf/20173404008