The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry

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MAHDAVI GHOLAMHOSSEIN; REZAEI GHOLAMREZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2018 | Volume:10 | Issue:39 Page(s): 21-36

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Title

The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry

Author(s)

MAHDAVI GHOLAMHOSSEIN | REZAEI GHOLAMREZA | Issue Writer Certificate

Keywords

Information AsymmetryQ2

Earnings QualityQ2

Voluntary DisclosureQ2

Corporate GovernanceQ2

Abstract

The purpose of this research is to study the mediate effect of Voluntary Disclosure and Earnings Quality on the relation between Corporate Governance and Information Asymmetry of the companies listed on Tehran Stock Exchange (TSE). Research statistical population consists of 124 companies listed on the TSE during 2007 to 2013. Collected data was analyzed via SPSS-19 and also AMOS-20 and data was evaluated using path analysis. The results suggest that there is a negative significant relationship between board size and Information Asymmetry. In addition, there is a positive significant relationship between board size, Earnings Quality and Voluntary Disclosure. The results showed that there is no significant relationship between board independence, Information Asymmetry, Earnings Quality and Voluntary Disclosure. Also, there is a negative significant relationship between Information Asymmetry and Voluntary Disclosure. But, there is no significant relationship between Earnings Quality and Information Asymmetry. Also, a linear combination of board size and Voluntary Disclosure could predict Information Asymmetry. The results also indicated that Voluntary Disclosure mediated the relationship between board size and Information Asymmetry.

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APA: Copy

MAHDAVI, GHOLAMHOSSEIN, & REZAEI, GHOLAMREZA. (2018). The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(39 ), 21-36. SID. https://sid.ir/paper/157343/en

Vancouver: Copy

MAHDAVI GHOLAMHOSSEIN, REZAEI GHOLAMREZA. The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2018;10(39 ):21-36. Available from: https://sid.ir/paper/157343/en

IEEE: Copy

GHOLAMHOSSEIN MAHDAVI, and GHOLAMREZA REZAEI, “The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 39 , pp. 21–36, 2018, [Online]. Available: https://sid.ir/paper/157343/en

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