Political Connections and Abnormal Transactions by Related Parties

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MEHRABANPOUR MOHAMMADREZA; Jandaghi Ghomi Mohammad; MOHAMMADI MANSOUR

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2017 | Volume:2 | Issue:3 Page(s): 147-168

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Information Journal Paper

Title

Political Connections and Abnormal Transactions by Related Parties

Author(s)

MEHRABANPOUR MOHAMMADREZA | Jandaghi Ghomi Mohammad | MOHAMMADI MANSOUR | Issue Writer Certificate

Keywords

Political connectionsQ1

Earnings managementQ2

Abnormal transactions by related partiesQ1

Abstract

Political connections can affect the behavior of companies in terms of operational and financial reporting. In this regard, the purpose of this research is to investigate the effect of corporate Political connections on the use of Abnormal transactions by related parties. The research sample includes 86 companies listed in Tehran Stock Exchange for the years of 2009 to 2017. In order to test the research hypotheses, a multivariable regression model and generalized least squares method have been used in a panel data set. The results show that Political connections significantly reduce the abnormal credit and sales to related parties. Findings further document that Political connections reduce significantly Earnings management by granting abnormal credit to related parties. However, Political connections do not have any significant effect on Earnings management through abnormal sales to related parties.

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APA: Copy

MEHRABANPOUR, MOHAMMADREZA, Jandaghi Ghomi, Mohammad, & MOHAMMADI, MANSOUR. (2017). Political Connections and Abnormal Transactions by Related Parties. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 2(3 ), 147-168. SID. https://sid.ir/paper/260472/en

Vancouver: Copy

MEHRABANPOUR MOHAMMADREZA, Jandaghi Ghomi Mohammad, MOHAMMADI MANSOUR. Political Connections and Abnormal Transactions by Related Parties. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2017;2(3 ):147-168. Available from: https://sid.ir/paper/260472/en

IEEE: Copy

MOHAMMADREZA MEHRABANPOUR, Mohammad Jandaghi Ghomi, and MANSOUR MOHAMMADI, “Political Connections and Abnormal Transactions by Related Parties,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 2, no. 3 , pp. 147–168, 2017, [Online]. Available: https://sid.ir/paper/260472/en

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