Propping through related party transactions
Propping through related party transactions
About this item
Full title
Propping through related party transactions
Author / Creator
Publisher
Boston: Springer US
Journal title
Review of accounting studies, 2010-03, Vol.15 (1), p.70-105
Language
English
Formats
Publication information
Publisher
Boston: Springer US
Subjects
More information
Scope and Contents
Contents
Based on a sample of Chinese listed firms from 1998 through 2002, this paper documents that listed firms prop up earnings by using abnormal related sales to their controlling owners. Such related sales propping is more prevalent among state-owned firms and in regions with weaker economic institutions. We also find that these abnormal related sales...
Alternative Titles
Full title
Propping through related party transactions
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_208530773
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_208530773
Other Identifiers
ISSN
1380-6653
E-ISSN
1573-7136
DOI
10.1007/s11142-008-9081-4
How to access this item
Log in as a Library member
