<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>

Concentrated companies offer various types of shareholding structures either direct, indirect, or pyramidal ownership. The opportunist controlling shareholders may intend to utilize the complex nature indirect and engage in related party transactions (RPT) by concealing hiding their identity. We examine association between shareholder’s structure (direct (DCS), (INDCS), pyramid (PYRCS)) RPT Mal...

Related party transactions ("RPTs") are frequently used as a tool for siphoning off value from company, but they can also be an efficient instrument assisting firms. The trade-off between stopping value-decreasing RPTs and promoting value-increasing requires lawmakers to seek optimal balance, relying on several contingent factors. This paper highlights the strong interdependency regulation econ...