THE RELATIONSHIP BETWEEN FINANCIAL RESTATEMENT AND INFORMATION ASYMMETRY: EVIDENCE FROM IRAN

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AKHGAR MOHAMMAD OMID; DADEJANI RAZIEH

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

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Journal: FINANCIAL ACCOUNTING Year:2016 | Volume:7 | Issue:28 Page(s): 79-104

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Title

THE RELATIONSHIP BETWEEN FINANCIAL RESTATEMENT AND INFORMATION ASYMMETRY: EVIDENCE FROM IRAN

Author(s)

AKHGAR MOHAMMAD OMID | DADEJANI RAZIEH | Issue Writer Certificate

Keywords

RESTATEMENTSQ2

CORE ACCOUNTSQ2

NON-CORE ACCOUNTSQ2

INFORMATION ASYMMETRYQ2

Abstract

The purpose of this research is to investigate the relationship between RESTATEMENTS and INFORMATION ASYMMETRY. RESTATEMENTS include three situations: restatement due to CORE ACCOUNTS, NON-CORE ACCOUNTS and auditor’ comments. In addition, for measuring the INFORMATION ASYMMETRY, difference between ask and bid price is used. For this purpose, by using systematic removed sampling during 2008-2014, 104 firms are selected as statistical sample. Results show that RESTATEMENTS and RESTATEMENTS due to CORE ACCOUNTS have a significant relationship with information asymmetric but this relationship is not significant for RESTATEMENTS due to NON-CORE ACCOUNTS and auditors.

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APA: Copy

AKHGAR, MOHAMMAD OMID, & DADEJANI, RAZIEH. (2016). THE RELATIONSHIP BETWEEN FINANCIAL RESTATEMENT AND INFORMATION ASYMMETRY: EVIDENCE FROM IRAN. FINANCIAL ACCOUNTING, 7(28), 79-104. SID. https://sid.ir/paper/168123/en

Vancouver: Copy

AKHGAR MOHAMMAD OMID, DADEJANI RAZIEH. THE RELATIONSHIP BETWEEN FINANCIAL RESTATEMENT AND INFORMATION ASYMMETRY: EVIDENCE FROM IRAN. FINANCIAL ACCOUNTING[Internet]. 2016;7(28):79-104. Available from: https://sid.ir/paper/168123/en

IEEE: Copy

MOHAMMAD OMID AKHGAR, and RAZIEH DADEJANI, “THE RELATIONSHIP BETWEEN FINANCIAL RESTATEMENT AND INFORMATION ASYMMETRY: EVIDENCE FROM IRAN,” FINANCIAL ACCOUNTING, vol. 7, no. 28, pp. 79–104, 2016, [Online]. Available: https://sid.ir/paper/168123/en

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