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This research paper examines the relationship between related party transactions (RPT), corporate governance (CG), and earnings management (EM) in Italian listed companies from 2007 to 2012. The findings indicate that high-quality corporate governance reduces the positive association between sales-related RPT and earnings management, supporting the contingency perspective. The study contributes to the literature by providing empirical evidence that effective corporate governance mechanisms can mitigate oppo

Author

Andreas Caesario

Language

EN