Purpose Some researchers regard discretionary accrual (DA) as one of the factors that drive
corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based …

This study investigates the effect of related party transactions (RPTs) on firm value (FV) with
moderating role of corporate social responsibility (CSR) in the context of an emerging …

This study attempts to investigate the influence of accounting expertise in the AC on the level
of accrual earnings management (AEM) in Malaysian firms by using two proxies, the …

In an attempt to manage earnings upward, firm managers commonly deviate from normal
business activities (ie, real earnings management) and misrepresent accruals on financial …

Concentrated companies offer various types of shareholding structures either direct, indirect,
or pyramidal ownership. The opportunist controlling shareholders may intend to utilize the …

The purpose of earnings management practice is to reach the profit goals the company
wants to achieve. Therefore, this study aims to determine the relationship between related …

This paper examines the impact of both, family affiliation and related party transactions
tunneling from real activities-based manipulation mediated by audit committee …

This study takes a quasi-natural experiment from China, the 'Shanghai/Shenzhen–Hong
Kong Stock Connect policy', as the research background to study the relationship between …

Purpose: This study examines the effect of real earnings management on corporate tax
planning of listed manufacturing firms in Nigeria. Method: The study used secondary data of …

The purpose of this research is to examine the effect of independent variable namely
Related party asset and liability transaction on tax avoidance with earning management as …