Related party transactions and income smoothing : new evidence from Korea
Year of publication: |
2021
|
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Authors: | Shin, Il Hang ; Sohn, Sung Kyu ; Park, Sorah |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 28.2021, 2, p. 263-280
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Subject: | earnings informativeness | Income smoothing | non-operating RPT | operating RPT | related party transaction | Südkorea | South Korea | Bilanzpolitik | Accounting policy | Gewinn | Profit |
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