Purpose The purpose of this paper is to investigate the effect family control on association between related party transactions (RPTs) and different forms accrual-based earnings management (AEM) real (REM), analyzing board characteristics possible association. Design/methodology/approach This studies a sample Italian non-financial listed firms over 2014–2019 period, by GLS regression models, co...

Purpose – The purpose of this study is to examine the relationship between information asymmetry, institutional ownership, related party transactions and board size on real earnings management. This research was conducted because there are still inconsistencies in results previous studies.
 Research Method uses a sample manufacturing companies listed IDX (Indonesia Stock Exchange) period 2...

In the last years, the exponential growth of computer networks has created an incredibly large ooer of products and services in the net. Such a huge amount of information makes it impossible for a single person to analyze all the existing ooers of a product on the net and decide which of them ts better her requirements. This problem is solved with the intelligent trade agents (ITA), which are p...

Abstract This paper aims to (i) investigate the impact of political connections (PC) and related party transactions (RPTs) on firm value (FV), (ii) test moderating effect RPTs such relationship, while controlling for firms’ corporate governance mechanisms. Based 315 observations from publicly listed firms in Egypt, our results reveal that there is a positive relationship between PC FV, negative...

This study provides direct evidence of whether female CEOs are more ethical or risk-averse by investigating the relationship between and related-party transactions (hereafter RPTs). Using a sample Chinese listed firms over 2005−2018, we find that CEO engage in fewer RPTs, suggesting not only but also ethical. Moreover, show firm performance increases when these allow less likely to opportunisti...