The primary purpose of this study is to investigate the impacts earnings management (EM) and related party transactions (RPTs) on corporate financial performance in an emerging market, Iran. This paper also aims examine moderating role internal control weakness (ICW) relationship between them. sample includes 108 Iranian manufacturing companies listed Tehran Stock Exchange (TSE) 2013 2018, pane...

Halka aç?k anonim ?irketlerin ili?kili taraflarla gerçekle?tirdi?i i?lemler, taraf?n ?irkete ait bir de?eri kendi malvarl???na aktarmas? sonucunu do?urabilece?inden, ?irket ve pay sahiplerinin menfaatlerini zarara u?ratabilmektedir. Bu nedenle yap?s? gere?i menfaat çat??mas? içeren taraf i?lemlerinin hukuki zeminde düzenlenmesi gereklili?i olu?mu?tur. ?irket kontrolünü elinde tutmaya ba?l? f?rs...

This study aims to investigate the relationship between related party transactions and a firm’s investment in research development (R&D), as well moderating effect of financial health on such relationship. The applies fixed-effect panel regression model with sample 13,619 Korean listed firms for period from 2001 2020. results indicate that significantly positively influence R&am...

The widespread failure of DT SACCOs in Kenya is likely to lead a loss confidence among the current and potential members eventually threatens kill sector. study examined effect related party transactions on financial distress DT-SACCOs Kenya; adopted following theories as basis analyzing collected data; wrecker’s Agency theory. target population was 176 Deposit-Taking SACCOs. Secondary data obt...

Corporate social responsibility (CSR) encompasses activities through which a firm ultimately achieves sustainable management by improving the society and environment. Contrary to general perception that CSR can improve only enterprise value (EV), they also be strategically deployed based on agency problems (situational factors). Specifically, focusing nature of related party transactions exhibi...