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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...

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Gardado en:
Principais autores: Phung Anh Thu, Pham Quang Huy, Le Huu Tuan Anh
Formato: Artigo
Idioma:Inglês
Publicado: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Assuntos:
accounting comparability
emerging market
related party transactons
RPT sales
RPT purchases
Acceso en liña:https://www.tandfonline.com/doi/10.1080/23311975.2022.2163094
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