Non-cash and Non-operating related party transactions and Comparability of Financial Statements with the Moderating Role of Audit Firm Size

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HAJIHA ZOHREH; Azadzadeh adeleh

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2018 | Volume:5 | Issue:1 (16) Page(s): 53-78

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

552

Download:

Cites:

Information Journal Paper

Title

Non-cash and Non-operating related party transactions and Comparability of Financial Statements with the Moderating Role of Audit Firm Size

Author(s)

HAJIHA ZOHREH | Azadzadeh adeleh | Issue Writer Certificate

Keywords

related party transactions (RTPs)Q1

non-cash RTPsQ1

non-operating RTPsQ2

financial statement comparabilityQ2

audit firm sizeQ2

Abstract

The main objective of this study is to investigate the relationship between non-cash and non-operating related party transactions and comparability of accounting information of the firms listed on Tehran stock exchange. Firms conducting RPTs are more likely to make accounting choices which make their accounting information less comparable to their industry peers to prevent government detection of illegal RPTs. This research has been carried out in Iran's research space. Results of the study indicate that there is a positive and significant relationship between total amount of related party transactions and financial statements comparability. However, there is a positive relationship between total annual of non-cash related party transactions and financial statements comparability. However, there is a negative relationship between non-operating related party transactions and financial statements comparability and finally, there is no significant relationship between the volatility of related party transactions and financial statements comparability and audit firm size not influence on relationship between total amount of related party transactions and financial statement comparability.

Cites

No record.

References

No record.

Cite

APA: Copy

HAJIHA, ZOHREH, & Azadzadeh, adeleh. (2018). Non-cash and Non-operating related party transactions and Comparability of Financial Statements with the Moderating Role of Audit Firm Size. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 5(1 (16) ), 53-78. SID. https://sid.ir/paper/359811/en

Vancouver: Copy

HAJIHA ZOHREH, Azadzadeh adeleh. Non-cash and Non-operating related party transactions and Comparability of Financial Statements with the Moderating Role of Audit Firm Size. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2018;5(1 (16) ):53-78. Available from: https://sid.ir/paper/359811/en

IEEE: Copy

ZOHREH HAJIHA, and adeleh Azadzadeh, “Non-cash and Non-operating related party transactions and Comparability of Financial Statements with the Moderating Role of Audit Firm Size,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 5, no. 1 (16) , pp. 53–78, 2018, [Online]. Available: https://sid.ir/paper/359811/en

Related Journal Papers