The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions-Reference-Cited by-同舟云学术

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The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions

Published:2020-03-25 Issue: Volume: Page:1-21
ISSN:1608-1625
Container-title:Asia-Pacific Journal of Accounting & Economics
language:en
Short-container-title:Asia-Pacific Journal of Accounting & Economics

Author:

Lin Ruey-Ching¹,Li Chihua¹,Wang Hong-Da²,Yang Yan-Jie³

Affiliation:

1. Department of Accounting, Fu Jen Catholic University, New Taipei City, Taiwan

2. Department of Accounting and Information Systems, National Kaohsiung University of Science and Technology, Kaohsiung City, Taiwan

3. College of Management, Yuan Ze University, Taoyuan City, Taiwan

Publisher

Informa UK Limited

Subject

Economics and Econometrics,Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/16081625.2020.1741285

Reference30 articles.

1. An Evaluation of the Value Relevance of Consolidated versus Unconsolidated Accounting Information: Evidence from Quoted Spanish Firms

2. Tunneling as an incentive for earnings management during the IPO process in China

3. ECONOMIC PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA: INTRAGROUP-RESOURCE SHARING AND INTERNAL BUSINESS TRANSACTIONS.

4. How much does the business group matter in Korea?

5. Buy high, sell low: How listed firms price asset transfers in related party transactions

Cited by 6 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Related party transactions and earnings management under the UK different regulatory environments of the main and alternative investment markets;Journal of International Accounting, Auditing and Taxation;2024-09

2. The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia;International Journal of Financial Studies;2024-06-26

3. Related party transactions, accrual-based earnings management and real activities earnings management in emerging market;Pacific Accounting Review;2023-11-03

4. Determinants of the relationship between related party transactions and firm value: evidence from Saudi Arabia;Journal of Financial Reporting and Accounting;2023-08-03

5. Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks;Review of Quantitative Finance and Accounting;2022-02-19

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