Related party transactions and earnings management in Jordan: the role of ownership structure

M Alhadab, M Abdullatif, I Mansour - Journal of Financial Reporting …, 2020 - emerald.com
Purpose The purpose of this study is to examine the relation between related party
transactions and both accrual and real earnings management practices in Jordanian …

Real earnings management in related party transactions: does sustainable development triangle (SDT) matters for business innovation in Nigeria?

AA Salihi, H Ibrahim, DM Baharudin - International Journal of …, 2024 - emerald.com
Purpose The study aims to examine the association between the sustainable development
triangle and real earnings management (REM) and the moderating role of business …

Corporate strategies and tax avoidance: Does corporate social responsibility matter?

D Sismanyudi, A Firmansyah - Jurnal Ekonomi Dan Bisnis, 2022 - ejournal.uksw.edu
This study aims to empirically analyze the effects of corporate diversification, customer
concentration, and related party transactions (RPTs) on tax avoidance. In addition, we …

The association between related party transaction and tax avoidance in Indonesia

P Aryotama, A Firmansyah - AFEBI Accounting Review, 2019 - journal.afebi.org
This study aims to examine the association between related party transaction and tax
avoidance in Indonesia'Non-Financial Companies. Related-party transactions, as its name …

Religiusitas dalam Penghindaran Pajak: Studi Perusahaan di Indonesia

NA Budiman, B Bandi - Jurnal Akuntansi dan Bisnis, 2022 - jab.fe.uns.ac.id
The case of transfer pricing in Indonesia is still a major problem in the development of
multinational companies. For tax authorities, transfer pricing is thought to be a way to avoid …

PENGARUH TRANSAKSI PIHAK-PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA TERHADAP KINERJA KEUANGAN DAN MANAJEMEN LABA PADA …

WSB Susilo, J Jumadi, EP Lestari - Jurnal Ilmiah Manajemen …, 2024 - journal.stiemb.ac.id
Abstract Penelitian ini bertujuan untuk:(1) mengeksplorasi dampak transaksi antara
perusahaan dan pihak-pihak yang memiliki hubungan istimewa terhadap kinerja keuangan …

TRANSAKSI AFILIASI DAN KEPUTUSAN PENGENDALI AKHIR: PRAKTIK MANAJEMEN LABA

FF Malawat, FW Pelupessy, A Yaman… - Jurnal Ilmiah …, 2024 - jim.usk.ac.id
This paper aims to explore the relationship between affiliate transactions and earnings
management practices, focusing on the moderating role of ultimate controlling ownership …

Three essays on related-party transactions

Y Xie - 2024 - eprints.soton.ac.uk
This thesis explores transactions between related-parties by reviewing the vast literature in
this area. It also examines individual auditors' narcissism, one of the key psychological …

[PDF][PDF] Jurnal Ekonomi dan Bisnis

D Sismanyudi, A Firmansyah - Jurnal Ekonomi dan Bisnis, 2022 - researchgate.net
Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh diversifikasi
perusahaan, konsentrasi pelanggan, dan transaksi pihak berelasi terhadap penghindaran …

Related party transactions and earnings management in manufacturing companies in Indonesia

R Yuliati, E Handayani, SM Christano… - … In Management and …, 2021 - jurnal.wima.ac.id
This study examines the effect of the number of related party transactions (RPT) on earnings
management through accruals and real earnings management in manufacturing companies …