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Title

A Study of the Moderating Effect of Voluntary Disclosure on the Relationship between Earnings Quality and Information Asymmetry in Listed Companies on the Tehran Stock Exchange

Pages

  237-253

Abstract

 The role of accounting information in financial markets is to provide the information needed for optimal resource allocation. Furthermore, managers as representatives of shareholders may act in such a way or make decisions that are not necessarily in the direction of maximizing the wealth of shareholders, so the issue of transparency of financial statements and quality of information disclosure is one of the practical solutions. In addition, information economic theory emphasizes the two factors of earnings quality and asymmetry. Therefore, this study aims to investigate whether voluntary disclosure plays a moderating role on the relationship between earnings quality and information asymmetry? To achieve this goal, the data of 84 companies listed on the Tehran Stock Exchange during the period 2008 to 2014 were collected and analyzed. The results indicate that with increasing the quality of earnings, information asymmetry decreases, while voluntary disclosure does not play a moderating role on the relationship between earnings quality and information asymmetry.

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    APA: Copy

    KAMYABI, YAHYA, & NIKSERESHT, MOHSEN. (2020). A Study of the Moderating Effect of Voluntary Disclosure on the Relationship between Earnings Quality and Information Asymmetry in Listed Companies on the Tehran Stock Exchange. KARAFAN, 17(3 ), 237-253. SID. https://sid.ir/paper/403373/en

    Vancouver: Copy

    KAMYABI YAHYA, NIKSERESHT MOHSEN. A Study of the Moderating Effect of Voluntary Disclosure on the Relationship between Earnings Quality and Information Asymmetry in Listed Companies on the Tehran Stock Exchange. KARAFAN[Internet]. 2020;17(3 ):237-253. Available from: https://sid.ir/paper/403373/en

    IEEE: Copy

    YAHYA KAMYABI, and MOHSEN NIKSERESHT, “A Study of the Moderating Effect of Voluntary Disclosure on the Relationship between Earnings Quality and Information Asymmetry in Listed Companies on the Tehran Stock Exchange,” KARAFAN, vol. 17, no. 3 , pp. 237–253, 2020, [Online]. Available: https://sid.ir/paper/403373/en

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