Profit Management in Companies Based on Related Party Transactions

In this research, the relationship between transactions with affiliated entities and profit management oflisted companies in Tehran Stock Exchange was investigated. The research method was descriptive andcorrelational. The research sample was 87 companies that were selected in a systematic and purposivemethod. The required data were collected from the MABNA software and analyzed using Eviewseconometric software. The results of this research showed that deals with affiliated entities account for55.2 percent of profit management. Therefore, companies that transactions with affiliated entities managetheir earnings.

Keywords:

Transactions with affiliated entities , profit management , operating cash flows

Authors

Mehdi KhosroKhah

Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Hojatollah Salari

Assistance Professor of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Ali Amiri

Assistance Professor of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Certificate
من نویسنده این مقاله هستم

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این Paper:

https://civilica.com/doc/1005059

شناسه ملی سند علمی:

JR_JELSM-4-4_004

تاریخ نمایه سازی: 29 اسفند 1398

How to Cite to This Paper:

If you want to refer to this Paper in your research work, you can simply use the following phrase in the resources section:

KhosroKhah, Mehdi and Salari, Hojatollah and Amiri, Ali,1395,Profit Management in Companies Based on Related Party Transactions,https://civilica.com/doc/1005059

Scientometrics

The specifications of the publisher center of this Paper are as follows:

Ranking of Islamic Azad University of BandarAbbas

Type of center: Azad University

Paper count: 4,942

In the scientometrics section of CIVILICA, you can see the scientific ranking of the Iranian academic and research centers based on the statistics of indexed articles.

مقالات مرتبط جدید