Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control

Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control

The primary purpose of this study is to investigate the impacts of earnings management (EM) and related party transactions (RPTs) on corporate financial performance in an emerging market, Iran. This paper also aims to examine the moderating role of internal control weakness (ICW) in the relationship...

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Bibliographic Details
Main Authors: Grzegorz Zimon, Andrea Appolloni, Hossein Tarighi, Seyedmohammadali Shahmohammadi, Ebrahim Daneshpou
Format: Article
Language:English
Published: MDPI AG 2021-08-01
Series:Risks
Subjects:
earnings management
related party transactions
corporate performance
internal control weakness
TSE
Online Access:https://www.mdpi.com/2227-9091/9/8/146

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https://www.mdpi.com/2227-9091/9/8/146

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