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Information Journal Paper

Title

Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers

Pages

  187-211

Abstract

 The main objective of this study is to investigate the relation between Related party transactions and accounting information quality. The sample consists of 136 firms listed in Tehran Stock Exchange during 2012 to 2016, which are selected using the systematic removal method. This research uses a criterion of earnings management and three criteria of earnings smoothing. The research hypotheses are tested using the multivariate regression method. Results of the study indicate that there is a significant positive relation between Related party transactions and earnings management. There is a positive relation between the second criterion of earnings smoothing and Related party transactions. Finally, There is no significant relation between the first and third criterion of earnings smoothing and Related party transactions.

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    • Cite

    APA: Copy

    HAJIHA, ZOHREH, & Azadzadeh, adeleh. (2020). Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(36 ), 187-211. SID. https://sid.ir/paper/408695/en

    Vancouver: Copy

    HAJIHA ZOHREH, Azadzadeh adeleh. Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(36 ):187-211. Available from: https://sid.ir/paper/408695/en

    IEEE: Copy

    ZOHREH HAJIHA, and adeleh Azadzadeh, “Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 36 , pp. 187–211, 2020, [Online]. Available: https://sid.ir/paper/408695/en

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