Related Party Transactions and Earnings Management:Evidence from Chinas Rights Offering Companies
Using a sample of Chinas rights offering companies from 2003 to 2007, this paper examines whether the companies use related party transactions to achieve their earnings management purpose. And the conclusion shows in the pre-offering year and the offering year, all related party transactions and the following types of them significantly increase earnings management: goods purchase, goods sale, services provision, services receiving, guarantees receiving and other expenditures. But in the post-offering year, most types of related party transactions have no significant effect on earnings management.
related party transactions earnings management rights offering companies
DU Jinmin GAO Jie
School of Economics, Jinan University, P.R.China, 510632
国际会议
威海
英文
791-795
2010-07-24（万方平台首次上网日期，不代表论文的发表时间）