Work

The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions

Year: 2020

Type: article

Source: Asia-Pacific Journal of Accounting & Economics

DOI: 10.1080/16081625.2020.1741285

Authors: Ruey-Ching Lin, Chihua Li, Hong-Da Wang, Yan-Jie Yang

Institutions: Fu Jen Catholic University, National Kaohsiung University of Science and Technology, Yuan Ze University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W3014005053

FWCI: 3.924

Cites: 29

Cited by: 18

Related to: 10