Related Articles: This study takes into account both aspects.
This study examines the existence of this relation as regards the universe of Italian listed companies for the period of 2008-2011. November 22, 2017. Cost Measures.
Related Articles:. On the other hand, RPTs may be considered a mechanism to exploit company resources as a consequence of existing conflicting interests.
Green Accounting: All Rights Reserved. Why Us? November 18, 2014.
January 29, 2013. Related Party Transactions and Financial Performance: November 14, 2018. Is There a Correlation?
Empirical Evidence from Italian Listed Companies. Dechow and D.
Related party transactions RPTs can have a dual nature. Therefore, related party transactions do not appear—thanks also to the existence of control mechanisms—a means used by Italian listed companies to realize earnings management, especially earnings smoothing. Submission System Login. On one hand, these transactions may be considered sound business exchanges, fulfilling the economic needs of the company.
Open Journal of Accounting , Vol. Scientific Research An Academic Publisher.