Is related party transactions linked to accounting comparability? Evidence from emerging market

This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC). In this study, the authors use a generalized method of moments (GMM) method to assess the RPT-AIC association by using a sample of 441 non-financial companies in Vietnam for the p...

Mô tả chi tiết

Lưu vào:

Hiển thị chi tiết
Tác giả chính:	Phung Anh Thu
Đồng tác giả:	Pham Quang Huy
Định dạng:	Journal Article
Thông tin xuất bản:	Taylor & Francis 2023
Chủ đề:	Accounting comparability Emerging marketrelated party transactons RPT salesRPT purchases
Truy cập trực tuyến:	https://digital.lib.ueh.edu.vn/handle/UEH/68821 https://doi.org/10.1080/23311975.2022.2163094
Từ khóa:	Thêm từ khóa bạn đọc Không có từ khóa, Hãy là người đầu tiên gắn từ khóa cho biểu ghi này!

id	oai:localhost:UEH-68821
record_format	dspace
spelling	oai:localhost:UEH-688212023-05-30T02:27:46Z Is related party transactions linked to accounting comparability? Evidence from emerging market Phung Anh Thu Pham Quang Huy Le Huu Tuan Anh Accounting comparability Emerging marketrelated party transactons RPT salesRPT purchases This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC). In this study, the authors use a generalized method of moments (GMM) method to assess the RPT-AIC association by using a sample of 441 non-financial companies in Vietnam for the period 2015�2019. Using the monetary scale to measure the size of the kinds of RPT transactions, the authors find evidence for a positive relation between RPT and AIC. Besides, our results are confirmed through different robustness tests by applying different ways of measurement for RPT and AIC. This study provides valuable empirical evidence about the relationship between RPT and AIC through the research context of an emerging market like Vietnam. This is the first study to diversify the research context in the developing country to answer whether the impact of RPT on business is context-based or global. 2023-05-30T02:27:46Z 2023-05-30T02:27:46Z 2023 Journal Article 2331-1975 https://digital.lib.ueh.edu.vn/handle/UEH/68821 https://doi.org/10.1080/23311975.2022.2163094 Cogent Business and Management Vol. 10, Issue 1 none Portable Document Format (PDF) Taylor & Francis
institution	Đại học Kinh tế Thành phố Hồ Chí Minh
collection	DSpaceUEH
topic	Accounting comparability Emerging marketrelated party transactons RPT salesRPT purchases
spellingShingle	Accounting comparability Emerging marketrelated party transactons RPT salesRPT purchases Phung Anh Thu Is related party transactions linked to accounting comparability? Evidence from emerging market
description	This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC). In this study, the authors use a generalized method of moments (GMM) method to assess the RPT-AIC association by using a sample of 441 non-financial companies in Vietnam for the period 2015�2019. Using the monetary scale to measure the size of the kinds of RPT transactions, the authors find evidence for a positive relation between RPT and AIC. Besides, our results are confirmed through different robustness tests by applying different ways of measurement for RPT and AIC. This study provides valuable empirical evidence about the relationship between RPT and AIC through the research context of an emerging market like Vietnam. This is the first study to diversify the research context in the developing country to answer whether the impact of RPT on business is context-based or global.
author2	Pham Quang Huy
author_facet	Pham Quang Huy Phung Anh Thu
format	Journal Article
author	Phung Anh Thu
author_sort	Phung Anh Thu
title	Is related party transactions linked to accounting comparability? Evidence from emerging market
title_short	Is related party transactions linked to accounting comparability? Evidence from emerging market
title_full	Is related party transactions linked to accounting comparability? Evidence from emerging market
title_fullStr	Is related party transactions linked to accounting comparability? Evidence from emerging market
title_full_unstemmed	Is related party transactions linked to accounting comparability? Evidence from emerging market
title_sort	is related party transactions linked to accounting comparability? evidence from emerging market
publisher	Taylor & Francis
publishDate	2023
url	https://digital.lib.ueh.edu.vn/handle/UEH/68821 https://doi.org/10.1080/23311975.2022.2163094
work_keys_str_mv	AT phunganhthu isrelatedpartytransactionslinkedtoaccountingcomparabilityevidencefromemergingmarket
_version_	1810054808748425216

Is related party transactions linked to accounting comparability? Evidence from emerging market

Tài liệu tương tự