Value Relevance, Earnings Management, and Related Party Transactions

被引：0
作者：
Nasution, Doli Martua [1 ]
Mita, Aria Farah [2 ]
机构：
[1] Bank Indonesia, Jakarta 10010, Indonesia
[2] Univ Indonesia, Fac Econ & Business, Depok 16424, Indonesia
来源：
PROCEEDINGS OF THE 6TH INTERNATIONAL ACCOUNTING CONFERENCE (IAC 2017) | 2017年 / 55卷
关键词：
Related party transactions; Abnormal Related Party Transactions; Value Relevance;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study investigates whether abnormal related party transactions as a proxy of earnings management reduce the value relevance of earnings announcements. Based on a sample of firms listed on the Indonesia Stock Exchange from 2010 through 2014, this study documents that listed firms in Indonesia conduct commercial transactions as a regular daily transaction with subsidiaries and affiliated firms which contribute to the firm's reported earnings. This study finds that related party transactions are efficient and do not reduce the value relevance of earnings.
引用
收藏
页码：270 / 272
页数：3
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