The impact of related party transactions on earnings management: Some insights from the Italian context

PL Marchini, T Mazza, A Medioli - Journal of Management and …, 2018 - Springer
Related party transactions have … use related party transactions for earnings management,
and then, whether they try to minimize detection through the format of related party transactions

The interplay between related party transactions and earnings management: The role of audit quality

M El-Helaly, I Georgiou, AD Lowe - Journal of International Accounting …, 2018 - Elsevier
… how RPTs may be used in earnings management are relatively rare. … associated with real
or accrual earnings management or used as a third alternative to manage reported earnings. …

Related party transactions and earnings management in Jordan: the role of ownership structure

M Alhadab, M Abdullatif, I Mansour - Journal of Financial Reporting …, 2020 - emerald.com
… real earnings management, … earnings management and related party transactions. No
statistically significant relations between real earnings management and related party transactions

Do related party transactions affect earnings quality? Evidence from East Asia

MM Rahmat, B Muniandy, K Ahmed - … & Information Management, 2020 - emerald.com
… We examine the effect of related party transactions (RPTs) on earnings quality for four
East Asian countries – Hong Kong, Malaysia, Singapore and Thailand to determine whether …

Related party transactions and earnings management

L Kuan, G Tower, R Rusmin… - Jurnal Akuntansi dan …, 2010 - journal.uii.ac.id
… of earnings management and related party transactions confirm … mere presence of related
party transactions in Indonesian … that management engage in greater earnings management. …

[引用][C] Related Party Transactions and Earnings Management

E Gordon - 2005

Related party transactions and earnings management: The moderating effect of ESG performance

G Gavana, P Gottardo, AM Moisello - Sustainability, 2022 - mdpi.com
… (RPTs) and different types of earnings management (EM). We study a … related party transactions
and real earnings management (REM), as well as accrual-based earnings management

Related party transactions and earnings management in family firms: the moderating role of board characteristics

G Gavana, P Gottardo, AM Moisello - … Family Business Management, 2024 - emerald.com
… of family control on the association between related party transactions (RPTs) and different
forms of accrual-based earnings management (AEM) and real earnings management (REM), …

Related party transactions and earnings quality: the moderating role of female directors

C Bona Sánchez, M Elistratova… - … Management, 2023 - emerald.com
… This study aims to analyse the effect of related party transactions (RPTs) on earnings quality
in a … role played by female directors in the relationship between RPTs and earnings quality. …

[PDF][PDF] Related party transactions and earnings quality: does corporate governance matter?

S Hasnan, MS Daie, ARM Hussain - … of Economics & Management, 2016 - ijem.upm.edu.my
… the relationship between related party transactions (RPTs) and earnings quality (EQ). In …
to expropriate minority shareholders thus managing earnings to mask up such expropriations. …