INVESTIGATING EFFECTS OF MONITORING INTENSITY ON RELATIONSHIP BETWEEN INFORMATION ASYMMETRY AND EARNINGS MANAGEMENT

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KORDESTANI GHOLAMREZA; RHIMKHANI MOHAMMAD BAGHER

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2016 | Volume:6 | Issue:23 Page(s): 33-53

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Title

INVESTIGATING EFFECTS OF MONITORING INTENSITY ON RELATIONSHIP BETWEEN INFORMATION ASYMMETRY AND EARNINGS MANAGEMENT

Author(s)

KORDESTANI GHOLAMREZA | RHIMKHANI MOHAMMAD BAGHER | Issue Writer Certificate

Keywords

MONITORING INTENSITYQ2

INFORMATION ASYMMETRYQ2

EARNINGS MANAGEMENTQ2

CORPORATE GOVERNANCEQ2

Abstract

Corporate governance as a regulatory and monitoring mechanism mans can adjust effects of INFORMATION ASYMMETRY and conflicts between interests of managers and stakeholders, and hence, it may reduce cost of EARNINGS MANAGEMENT. This empirical study gave rise to the evidence, measuring EARNINGS MANAGEMENT by assessing discretionary accruals and real EARNINGS MANAGEMENT, and then, the effect of MONITORING INTENSITY on the relationship between INFORMATION ASYMMETRY and EARNINGS MANAGEMENT was examined. The data were collected from 76 firms listed in the Tehran Stock Exchange with 836 observations, in the period 2002 to 2011, using regression model with panel data. The findings showed that MONITORING INTENSITY in the firms has significant negative impact on the relationship between INFORMATION ASYMMETRY and accrual EARNINGS MANAGEMENT. However, it was found that MONITORING INTENSITY has no significant effect on the relationship between INFORMATION ASYMMETRY and real EARNINGS MANAGEMENT.

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APA: Copy

KORDESTANI, GHOLAMREZA, & RHIMKHANI, MOHAMMAD BAGHER. (2016). INVESTIGATING EFFECTS OF MONITORING INTENSITY ON RELATIONSHIP BETWEEN INFORMATION ASYMMETRY AND EARNINGS MANAGEMENT. JOURNAL OF ACCOUNTING KNOWLEDGE, 6(23), 33-53. SID. https://sid.ir/paper/163495/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, RHIMKHANI MOHAMMAD BAGHER. INVESTIGATING EFFECTS OF MONITORING INTENSITY ON RELATIONSHIP BETWEEN INFORMATION ASYMMETRY AND EARNINGS MANAGEMENT. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2016;6(23):33-53. Available from: https://sid.ir/paper/163495/en

IEEE: Copy

GHOLAMREZA KORDESTANI, and MOHAMMAD BAGHER RHIMKHANI, “INVESTIGATING EFFECTS OF MONITORING INTENSITY ON RELATIONSHIP BETWEEN INFORMATION ASYMMETRY AND EARNINGS MANAGEMENT,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 6, no. 23, pp. 33–53, 2016, [Online]. Available: https://sid.ir/paper/163495/en

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