The Effect of Disclosure Quality on Information Asymmetry

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Kordestani Gholam Reza; Bahramfar Naghi; AMIRI ALI

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:42 Page(s): 159-178

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Title

The Effect of Disclosure Quality on Information Asymmetry

Author(s)

Kordestani Gholam Reza | Bahramfar Naghi | AMIRI ALI | Issue Writer Certificate

Keywords

Disclosure QualityQ2

Information AsymmetryQ2

Market to BookQ2

Abstract

The aim of this study is investigating the relationship between Disclosure Quality and Information Asymmetry. there is a large body of empirical research in accounting that documented the negative relation between Disclosure Quality and Information Asymmetry, but in addition to this relationship, the effect of Market to Book ratio on this relation has investigated. high M/B ratio decrypted the future growth of the firm and this firms has more uncertainty. for this firms, more disclosure has stronger effect on Information Asymmetry. based on M/B, sample has divided in two categories: high and low M/B ratio and the relation between Disclosure Quality and Information Asymmetry were studied for two groups. Disclosure Quality by providing all the information needed for decision making prevents. to measure Disclosure Quality, the scores assigned to each company by the Tehran Stock Exchange was used. Information Asymmetry by using Venkatesh and Chiang (1986) have been measured. in order to empirical investigation of the issue data of 90 manufacturing firms listed on the Tehran Stock Exchange was analyzed and to test the hypothesis multivariate regression using the panel data was used. The findings show that there is negative relation between Disclosure Quality and Information Asymmetry, and also ratio of Market to Book can enhance this relation.

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APA: Copy

Kordestani, Gholam Reza, Bahramfar, Naghi, & AMIRI, ALI. (2019). The Effect of Disclosure Quality on Information Asymmetry. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(42 ), 159-178. SID. https://sid.ir/paper/198267/en

Vancouver: Copy

Kordestani Gholam Reza, Bahramfar Naghi, AMIRI ALI. The Effect of Disclosure Quality on Information Asymmetry. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(42 ):159-178. Available from: https://sid.ir/paper/198267/en

IEEE: Copy

Gholam Reza Kordestani, Naghi Bahramfar, and ALI AMIRI, “The Effect of Disclosure Quality on Information Asymmetry,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 42 , pp. 159–178, 2019, [Online]. Available: https://sid.ir/paper/198267/en

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