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Information Journal Paper

Title

Investigating the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment

Pages

  55-88

Abstract

 Purpose: The present study investigates the bilateral relationship between simultaneous disclosure of Interpretive report and profit forecast by managers on Information symmetry and Investment quality with the moderating role of Environmental uncertainty. Methodology: The statistical population of the research is all the companies accepted in the Tehran Stock Exchange,76 companies were selected by the screening method in the period from 2016 to 2018. Granger causality test, system of simultaneous equations (due to obtaining more reliable and reliable results than the single equation method) and regression coefficient analysis method have been used to test research hypotheses. Results: The findings of the research indicate that there is a two-way and positive relationship between the quality of simultaneous disclosure of the Interpretive report and profit forecast by managers with Information symmetry and Investment quality separately. Also, in an environment with high uncertainty, the intensity of the relationship between disclosure quality and Information symmetry and Investment quality decreases. In other words, with increasing Environmental uncertainty, management can increase informational symmetry and Investment quality by improving the quality of information disclosure. Conclusion: Given that, the profit forecast and Interpretive report of the management has information content and leads to the improvement of Information symmetry and investment efficiency, the correct and distortion-free disclosure of Interpretive reports and profit forecast by managers in financial statements has a strengthening effect in the market and is efficient. Therefore, managers and policy makers should pay special attention to these factors. Contribution: The results of this research show the two-way effect of the informational content of the Interpretive report and the profit forecast by the managers on the informational symmetry and Investment quality.

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    • Cite

    APA: Copy

    Taherinia, Masoud, & Darbandi Farahani, Saeed. (2022). Investigating the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment. ACCOUNTING AND SOCIAL INTERESTS, 12(2 ), 55-88. SID. https://sid.ir/paper/1046537/en

    Vancouver: Copy

    Taherinia Masoud, Darbandi Farahani Saeed. Investigating the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment. ACCOUNTING AND SOCIAL INTERESTS[Internet]. 2022;12(2 ):55-88. Available from: https://sid.ir/paper/1046537/en

    IEEE: Copy

    Masoud Taherinia, and Saeed Darbandi Farahani, “Investigating the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment,” ACCOUNTING AND SOCIAL INTERESTS, vol. 12, no. 2 , pp. 55–88, 2022, [Online]. Available: https://sid.ir/paper/1046537/en

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