Zimon, Grzegorz; Appolloni, Andrea; Tarighi, Hossein; … - In: Risks : open access journal 9 (2021) 8, pp. 1-26
The primary purpose of this study is to investigate the impacts of earnings management (EM) and related party transactions (RPTs) on corporate financial performance in an emerging market, Iran. This paper also aims to examine the moderating role of internal control weakness (ICW) in the...