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Related party transactions and their association with earnings management – evidence of Hong Kong listed companies
Chu, Patrick Kuok Kun; Leong, Mayava Weng In
2021-10
Source PublicationJournal of Accounting and Taxation
ABS Journal Level1
ISSN2141-6664
Volume13Issue:3Pages:205-216
Abstract

This study empirically investigates whether related party transactions play an important role in earnings management in Hong Kong Stock Exchange, by using manually collected data comprising 1,278 firms’ yearly observations from all listed company on Hang Seng Composite Industry Indexes from 2016 to 2018. This study analyzes the three most frequent types of related party transactions, including related sales, related lending and related borrowing, and to examine their associations with earnings management. The findings suggest that companies did not have abnormally high level of related party transactions when they have earnings management incentives. Related party transactions are not used in income smoothing or to inflate earnings in Hong Kong Stock Exchange. This study may provide insights to investors on how companies use related party transactions to manipulate earnings.

KeywordRelated Party Transactions Earnings Manipulation
DOI0.5897/JAT2021.0491
URLView the original
Indexed BySSCI
Language英語English
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Document TypeJournal article
CollectionFaculty of Business Administration
DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Corresponding AuthorChu, Patrick Kuok Kun
AffiliationDepartment of Accounting and Information Management, Faculty of Business Administration, University of Macau
First Author AffilicationFaculty of Business Administration
Corresponding Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Chu, Patrick Kuok Kun,Leong, Mayava Weng In. Related party transactions and their association with earnings management – evidence of Hong Kong listed companies[J]. Journal of Accounting and Taxation,2021,13(3):205-216.
APA Chu, Patrick Kuok Kun,&Leong, Mayava Weng In.(2021).Related party transactions and their association with earnings management – evidence of Hong Kong listed companies.Journal of Accounting and Taxation,13(3),205-216.
MLA Chu, Patrick Kuok Kun,et al."Related party transactions and their association with earnings management – evidence of Hong Kong listed companies".Journal of Accounting and Taxation 13.3(2021):205-216.
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