Identifying Motives of Related Party Transactions
Abstract In this article, motives of Related Party Transactions are examined based on the model provided by Moscariello (2010). Previous literature has developed two contrasting theories, conflict of interests vs. efficient transactions hypothesis, to describe the reasons behind RPTs. However, the e...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2012-12-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_562_ab359ac18b25709aa9b6566634f0f4b7.pdf |