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- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 1834-7649
- DOI
- 10.1108/IJAIM-04-2016-0044
- Publisher site
- See Article on Publisher Site
Abstract
PurposeThe 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/approachThis paper compares accounting quality across two groups of firms. The first group contains firms that conduct material RPTs and the second group contains firms that do not conduct material RPTs. Accounting quality is measured using different proxies of earnings management. Four earnings management proxies are used, three metrics for earnings smoothing and one for managing earnings towards a target.FindingsThe results of the current study do not suggest that firms with significant RPTs exhibit less accounting quality compared to non-RPTs firms.Research limitations/implicationsThe results support the argument that RPTs are conventional transactions that are mainly conducted for business purposes.Originality/valueThis paper contributes to the literature by examining the effect of RPTs on accounting quality in Greece and whether firms that conduct RPTs exhibit less accounting quality or not.
Journal
International Journal of Accounting and Information Management – Emerald Publishing
Published: Oct 3, 2016