THE QUALITY OF CRITICAL ACCOUNTING PROCEDURES EFFECT ON INFORMATION ASYMMETRY

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JAHANGIRNIA HOSSEIN; RAHNAMAY ROODPOSHTI F.; VAKILIFARD HAMIDREZA

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Journal: MANAGEMENT ACCOUNTING Year:2017 | Volume:10 | Issue:33 Page(s): 1-12

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Title

THE QUALITY OF CRITICAL ACCOUNTING PROCEDURES EFFECT ON INFORMATION ASYMMETRY

Author(s)

JAHANGIRNIA HOSSEIN | RAHNAMAY ROODPOSHTI F. | VAKILIFARD HAMIDREZA | Issue Writer Certificate

Keywords

INFORMATION DISCLOSURE QUALITYQ1

CRITICAL ACCOUNTINGPROCEDURESQ1

INFORMATION ASYMMETRYQ2

Abstract

The purpose of thisresearchis to determine the quality of four of the critical accounting or principal procedures disclosure, including how to identify bad debt provision, depreciation method, pension benefits plans, and evaluating inventory on INFORMATION ASYMMETRY.The disclosure quality scorein the annual financial statements and board of directors report have investigated by researcher-made checklist rely on Tehran stock exchange requirements for sample firms. Data derived from all firms listed in the Tehran Stock Exchange that achieved with screening method ina 14-years period from the years 2000 to 2014.To test the hypothesis, spss and Eviews software sand panel data with random effects is used. The results show that there is a significant negative relationship between disclosure quality of critical accounting procedures and INFORMATION ASYMMETRY. In other words, increase the quality level of disclosure practices critical accounting procedures in the financial reports of companies is to reduce INFORMATION ASYMMETRY.

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APA: Copy

JAHANGIRNIA, HOSSEIN, RAHNAMAY ROODPOSHTI, F., & VAKILIFARD, HAMIDREZA. (2017). THE QUALITY OF CRITICAL ACCOUNTING PROCEDURES EFFECT ON INFORMATION ASYMMETRY. MANAGEMENT ACCOUNTING, 10(33), 1-12. SID. https://sid.ir/paper/198862/en

Vancouver: Copy

JAHANGIRNIA HOSSEIN, RAHNAMAY ROODPOSHTI F., VAKILIFARD HAMIDREZA. THE QUALITY OF CRITICAL ACCOUNTING PROCEDURES EFFECT ON INFORMATION ASYMMETRY. MANAGEMENT ACCOUNTING[Internet]. 2017;10(33):1-12. Available from: https://sid.ir/paper/198862/en

IEEE: Copy

HOSSEIN JAHANGIRNIA, F. RAHNAMAY ROODPOSHTI, and HAMIDREZA VAKILIFARD, “THE QUALITY OF CRITICAL ACCOUNTING PROCEDURES EFFECT ON INFORMATION ASYMMETRY,” MANAGEMENT ACCOUNTING, vol. 10, no. 33, pp. 1–12, 2017, [Online]. Available: https://sid.ir/paper/198862/en

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