INVESTIGATING THE RELATION OF BETWEEN EARNING QUALITY AND INFORMATION ASYMMETRY OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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RAHIMIAN NAZAMODDIN; HEMMATI HASSAN; SOLEIMANI FARD MALIHE

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:3 | Issue:10 Page(s): 157-181

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Title

INVESTIGATING THE RELATION OF BETWEEN EARNING QUALITY AND INFORMATION ASYMMETRY OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

RAHIMIAN NAZAMODDIN | HEMMATI HASSAN | SOLEIMANI FARD MALIHE | Issue Writer Certificate

Keywords

EARNINGS QUALITYQ2

INFORMATION ASYMMETRYQ2

TRANSACTION COSTSQ2

COST OF CAPITALQ2

Abstract

This research assesses the relationship between INFORMATION ASYMMETRY and EARNINGS QUALITY. To measure EARNINGS QUALITY, we use two models: Dechow and Dichev (2002) and Sloan (1996). To measure the INFORMATION ASYMMETRY in the first hypothesis, we take the criterion of percentage effective spread, and in the second hypothesis, the criterion of percentage impact price. To analyze the hypothesis, the statistical tests of analysis of variance and multiple regressions have been used. The society in this research is the companies accepted in Tehran Stock Exchange and the statistical sample includes 59 companies in the years 1383 to 1388. The research results showed that there was a meaningful relationship between EARNINGS QUALITY and INFORMATION ASYMMETRY in the manner that decreasing EARNINGS QUALITY will result in increase in INFORMATION ASYMMETRY. Also, INFORMATION ASYMMETRY in the period before announcing earnings is more than the period after announcing earnings.

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APA: Copy

RAHIMIAN, NAZAMODDIN, HEMMATI, HASSAN, & SOLEIMANI FARD, MALIHE. (2012). INVESTIGATING THE RELATION OF BETWEEN EARNING QUALITY AND INFORMATION ASYMMETRY OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(10), 157-181. SID. https://sid.ir/paper/163394/en

Vancouver: Copy

RAHIMIAN NAZAMODDIN, HEMMATI HASSAN, SOLEIMANI FARD MALIHE. INVESTIGATING THE RELATION OF BETWEEN EARNING QUALITY AND INFORMATION ASYMMETRY OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;3(10):157-181. Available from: https://sid.ir/paper/163394/en

IEEE: Copy

NAZAMODDIN RAHIMIAN, HASSAN HEMMATI, and MALIHE SOLEIMANI FARD, “INVESTIGATING THE RELATION OF BETWEEN EARNING QUALITY AND INFORMATION ASYMMETRY OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 10, pp. 157–181, 2012, [Online]. Available: https://sid.ir/paper/163394/en

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