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Related party transactions as a source of earnings management

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References

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2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited

Cited by

2017Political Connections and Related Party Transactions: Evidence from Indonesia156 cited
2020Related party transactions and earnings management in Jordan: the role of ownership structure78 cited
2015Related Party Transactions and Audit Fees: Evidence from China76 cited
2019Director compensation and related party transactions72 cited
2019Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions68 cited
2018The interplay between related party transactions and earnings management: The role of audit quality64 cited
2012Earnings management and IPO anomalies in China48 cited
2018The impact of related party transactions on earnings management: some insights from the Italian context48 cited
2013An Analysis of Related-Party Transactions in India47 cited
2018Related-party transactions: a review of the regulation, governance and auditing literature46 cited
2017Related party transactions and audit fees: the role of the internal audit function45 cited
2014Related-party transactions and financial statement comparability: evidence from South Korea41 cited
2016Related party transactions and accounting quality in Greece37 cited
2022Related Party Transactions and Earnings Management: The Moderating Effect of ESG Performance37 cited
2022How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran35 cited
2018The impact of information complexity on audit failures from corporate fraud: Individual auditor level analysis32 cited