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Keywords: East Asia
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Journal Articles
Do related party transactions affect earnings quality? Evidence from East Asia
Available to Purchase
International Journal of Accounting and Information Management (2020) 28 (1): 147–166.
Published: 28 January 2020
... like Singapore and Hong Kong reduce the negative impact of RPTs on earnings quality. Research limitations/implications The results support the argument that the presence of controlling shareholders in East Asia is likely to lead to engagement with RPTs, which will increase the likelihood of firms...
