Managing Related Party Transactions on Earnings Quality
نویسندگان
چکیده
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 کاملEarnings 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 کاملProduct market competition, ultimate controlling structure and related party transactions
Previous studies have shown that product market competition has an important effect on corporate strategies and internal governance mechanisms. Using a sample of China’s listed firms from 2004 to 2009, we explore the relationship between product market competition and normal related party transactions and find a significant positive relationship. In addition, we investigate the substitutive eff...
متن کاملManaging Transactions on Replicated Content Going Mobile
Mobile databases are a centerpiece of the dramatic growth of data-centric applications for mobile computing, nomadic communication and wireless networks. Replication of database content is useful in client-server and peerto-peer configurations of mobile distributed databases. We present an adaptation of generalized snapshot isolation for transactions on content data in mobile networks. This sol...
متن کاملEarnings Quality Based on Corporate Investment Decisions
In this paper, I examine a new approach for measuring earnings quality, defined as the closeness of reported earnings to “permanent earnings,” based on firm decisions with regard to capital and labor investments. Specifically, I measure earnings quality as the contemporaneous association between changes in the levels of capital and labor investment and the change in reported earnings. This appr...
متن کاملذخیره 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: International Journal of Academic Research in Business and Social Sciences
سال: 2018
ISSN: 2222-6990
DOI: 10.6007/ijarbss/v8-i1/3821