THE EFFECT OF INTELLECTUAL CAPITAL INFORMATION VOLUNTARY DISCLOSURE ON INFORMATION ASYMMETRY

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GHORBANI BEHZAD

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

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Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2017 | Volume:3 | Issue:4 (11) Page(s): 173-188

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Title

THE EFFECT OF INTELLECTUAL CAPITAL INFORMATION VOLUNTARY DISCLOSURE ON INFORMATION ASYMMETRY

Author(s)

GHORBANI BEHZAD | Issue Writer Certificate

Keywords

INTELLECTUAL CAPITAL INFORMATION VOLUNTARY DISCLOSUREQ2

INTELLECTUAL CAPITALQ2

INFORMATION ASYMMETRYQ2

Abstract

The purpose of this study is determining the effect of INTELLECTUAL CAPITAL INFORMATION VOLUNTARY DISCLOSURE on INFORMATION ASYMMETRY of the Listed Companies in Tehran stock exchange. According to prior researches (Li & Haniffa (2007) and Ibikonel et al (2013) and Zuaini & Abood Mohammad (2013)), a dummy variable define to expose the INTELLECTUAL CAPITAL INFORMATION VOLUNTARY DISCLOSURE and by investing the report board directors, determine a score for each company to expose this and INFORMATION ASYMMETRY measure based on Stoll (1989). In this study 137 companies were selected by systematic elimination for a period of 5 year (2010-2014). The results of the study hypothesis suggest that by increasing the INTELLECTUAL CAPITAL INFORMATION VOLUNTARY DISCLOSURE, reducing the INFORMATION ASYMMETRY. In other words ntellectual capital information voluntary disclosure in the period under review, reducing the INFORMATION ASYMMETRY of the Listed Companies in Tehran stock exchange..Results are consistent with findings Zuaini & Abood Mohammad (2013).

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APA: Copy

GHORBANI, BEHZAD. (2017). THE EFFECT OF INTELLECTUAL CAPITAL INFORMATION VOLUNTARY DISCLOSURE ON INFORMATION ASYMMETRY. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 3(4 (11) ), 173-188. SID. https://sid.ir/paper/252309/en

Vancouver: Copy

GHORBANI BEHZAD. THE EFFECT OF INTELLECTUAL CAPITAL INFORMATION VOLUNTARY DISCLOSURE ON INFORMATION ASYMMETRY. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;3(4 (11) ):173-188. Available from: https://sid.ir/paper/252309/en

IEEE: Copy

BEHZAD GHORBANI, “THE EFFECT OF INTELLECTUAL CAPITAL INFORMATION VOLUNTARY DISCLOSURE ON INFORMATION ASYMMETRY,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 3, no. 4 (11) , pp. 173–188, 2017, [Online]. Available: https://sid.ir/paper/252309/en

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