...Moataz El-Helaly Purpose The purpose of this paper is to investigate the relationship between related party transactions (RPTs) and accounting quality for the firms listed on the Athens Stock Exchange. Design/methodology/approach This paper compares accounting quality across two groups...

... rights as proxied by whether the country is code-based is to have lower accounting quality (more earnings management) than common law countries. We propose that: IFRS Disclosure Legal systems Earnings management Income smoothing Accounting quality There is a wide variety of analytical...

...Liang Song Purpose – This paper aims to investigate how borrowers’ accounting quality influences bank loan syndicates across 11 emerging markets. Furthermore, an investigation of whether the relationship between accounting quality and the bank loan syndicate structure is influenced by borrowers...