Is related party transactions linked to accounting comparability? Evidence from emerging market

This paper aims to evaluate the relationship between related party transaction (RPT) and accounting comparability (AIC). In this study, the authors use a generalized method of moments (GMM) method to assess the RPT-AIC association by using a sample of 441 non-financial companies in Vietnam for the p...

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Bibliographic Details
Main Authors: Phung Anh Thu, Pham Quang Huy, Le Huu Tuan Anh
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2163094
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