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The impact of regulations on earnings management via related party sales in china

Hu, Juncheng

Description

This study examines the impact of regulations on earnings management via related party sales (RPSs) in China. RPSs have been regarded as a primary means of earnings management in China. Manipulated RPS might involve sales of product or services between related parties at distorted prices or inflated sales volumes. However, manipulating transaction prices is less costly than inflating volumes as price manipulation does not require unnecessary production and transfer costs. The abuse of RPSs was...[Show more]

CollectionsOpen Access Theses
Date published: 2014
Type: Thesis (PhD)
URI: http://hdl.handle.net/1885/151542
DOI: 10.25911/5d51559b3d0df
Access Rights: Open Access

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