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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...

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Detaylı Bibliyografya
Asıl Yazarlar: Saber Sheri, Elham Hamidi
Materyal Türü: Artigo
Dil:Persa
Baskı/Yayın Bilgisi: Alzahra University, Faculty of Social Sciences and Economics 2012-12-01
Seri Bilgileri:پژوهش‌های تجربی حسابداری
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Online Erişim:http://jera.alzahra.ac.ir/article_562_ab359ac18b25709aa9b6566634f0f4b7.pdf
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