INVESTIGATION OF THE EFFECT OF ENVIRONMENTAL UNCERTAINTY ON RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND INFORMATION ASYMMETRY

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KHODADADI VALI; ARABI MEHDI; ALBOALI SADEGH

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:7 | Issue:26 Page(s): 51-66

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Title

INVESTIGATION OF THE EFFECT OF ENVIRONMENTAL UNCERTAINTY ON RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND INFORMATION ASYMMETRY

Author(s)

KHODADADI VALI | ARABI MEHDI | ALBOALI SADEGH | Issue Writer Certificate

Keywords

ENVIRONMENTAL UNCERTAINTYQ2

EARNINGS MANAGEMENTQ2

INFORMATION ASYMMETRYQ2

Abstract

The purpose of this research is Investigation of the Effect of ENVIRONMENTAL UNCERTAINTY on Relationship between EARNINGS MANAGEMENT and INFORMATION ASYMMETRY. This study used EARNINGS MANAGEMENT measure constructed by Khotari et al (2005). ENVIRONMENTAL UNCERTAINTY was measured through the coefficients of variation for each company's sales over the recent six years. Data are analyzed using a sample of 142 companies listed in Tehran Stock Exchange for the period of 2007-2012 by using of the Panel Data system and Random Effect Model. The results of the study showed that EARNINGS MANAGEMENT in firms with INFORMATION ASYMMETRY has a significant positive relationship. Also, in an environment of high uncertainty, intense relationship between EARNINGS MANAGEMENT and INFORMATION ASYMMETRY is reduced. In other words, with increasing ENVIRONMENTAL UNCERTAINTY, management with greater EARNINGS MANAGEMENT practices to reduce INFORMATION ASYMMETRY.

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