The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions
Ruey-Ching Lin, Chihua Li, Hong-Da Wang and Yan-Jie Yang
| Year of publication: |
2022
|
|---|---|
| Authors: | Lin, Ruey-Ching ; Li, Chihua ; Wang, Hong-Da ; Yang, Yan-Jie |
| Subject: | Consolidated financial statements | control-based approach | earnings management | ownership-based approach | related party transactions | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Konzernabschluss |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/16081625.2020.1741285 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013415542