Phung Anh Thu; Huy Pham Quang; Le Huu Tuan Anh - In: Cogent business & management 10 (2023) 1, pp. 1-16
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...