Is related party transactions linked to accounting comparability? Evidence from emerging market

This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC). In this study, the authors use a generalized method of moments (GMM) method to assess the RPT-AIC association by using a sample of 441 non-financial companies in Vietnam for the p...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής

Κύριοι συγγραφείς:	Phung Anh Thu, Pham Quang Huy, Le Huu Tuan Anh
Μορφή:	Artigo
Γλώσσα:	Inglês
Έκδοση:	Taylor & Francis Group 2023-12-01
Σειρά:	Cogent Business & Management
Θέματα:	accounting comparability emerging market related party transactons RPT sales RPT purchases
Διαθέσιμο Online:	https://www.tandfonline.com/doi/10.1080/23311975.2022.2163094
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