TY  - BOOK
AU  - Radwa Hassan Nabih El-Monayer,
AU  - Mohamed Hassan Abd-El-Azim.
TI  - Examining the Association among Related Party Transactions, Family Ownership, and Earnings Management in Egyptian Listed Companies: An Empirical Study 
U1  - 657.047 
PY  - 2022///
KW  - Accounting
KW  - Related Party Transactions
N1  - Thesis (M.Sc.)-Cairo University,2022; Bibliography: p.126-140
N2  - Lecturer of Accounting, Faculty of Commerce, Cairo University 2022 Abstract  The main purpose of this research is examining the effect of related party  transactions (RPTs) and family ownership (FO) on earnings management (EM).  Moreover, this research aims to investigate the moderating effect of family  ownership on the association between RPTs and EM.   Data was collected from 58 Egyptian firms listed in the Egyptian stock market.  The research sample covers a period of five years from 2016 to 2020. A fixed effect  model (FEM) regression is employed to test the research hypotheses. Accrual-based  EM is measured by using discretionary accruals estimated by modified Jones model.  RPTs are measured by scaling total amount of RPTs to total assets to indicate  whether such transactions represent 1% of total assets or not. Percentage of shares  held by family members is used to measure FO.  The results reveal that there is a significant negative association between RPTs  and accrual EM, suggesting that RPTs aren’t used opportunistically but used  efficiently to the advantage of the firm. Furthermore, the results show that there is a  negative association between FO and earnings management, implying that family  members tend to avoid risky behaviors such as EM to protect the firm’s name and  reputation. Finally, it is found that FO, as a regulatory corporate governance  mechanism, strengthens the negative association between RPTs and EM
UR  - http://172.23.153.220/th.pdf
ER  -