This study aims to determine the effect of related party transactions, financial distress, and firm size on tax avoidance with earnings management as an intervening variable. The population in this is manufacturing companies listed Indonesia Stock Exchange from 2018 - 2020, a total 168 companies. sampling method used purposive sampling; 51 sector are selected samples. analysis technique multipl...

The paper aims to investigate the effects of financial distress risk (FDR) and related party transactions (RPT) on reporting quality (FRQ) in an emerging market called Iran. In this study, ordinary least squares regression (OLS) method is employed test hypotheses; moreover, Jones’ discretionary accruals model used assess (FRQ). results show financially distressed companies have a lower because ...

The aim of this study is to prove the effect related party transactions on firm value with moderation institutional ownership. data analysis method used are descriptive statistics and hypothesis testing using Moderated Regression Analysis (MRA) methods Stata 14 application. population in all non-financial companies listed Indonesia Stock Exchange during 2017-2020. This a total sample 363 compan...

Different versions of peer-to-peer electronic cash exist as data represented by separate blockchains. Payments between such systems cannot be sent directly from one party to another without going through a financial institution. Bitcoin provided part of the solution but its utility is limited to intra-blockchain transactions. The benefits are lost if a trusted third party is required to execute...

a r t i c l e i n f o The emerging group-oriented mobile commerce services are receiving significant interest among researchers, developers, wireless service providers, and users. Some of these services, including mobile auctions, mobile financial services, and multi-party interactive games, are transaction-oriented and will require the network and protocol support for managing transactions. In...