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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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Autors principals: Saber Sheri, Elham Hamidi
Format: Artigo
Idioma:Persa
Publicat: Alzahra University, Faculty of Social Sciences and Economics 2012-12-01
Col·lecció:پژوهش‌های تجربی حسابداری
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Accés en línia:http://jera.alzahra.ac.ir/article_562_ab359ac18b25709aa9b6566634f0f4b7.pdf
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