CORPORATE DISCLOSURE QUALITY (CONSIST OF TIMELINESS AND RELIABILITY) AND EARNINGS MANAGEMENT

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NOURAVESH I.; HOSSEINI S.A.

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2009 | Volume:16 | Issue:55 Page(s): 117-134

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Title

CORPORATE DISCLOSURE QUALITY (CONSIST OF TIMELINESS AND RELIABILITY) AND EARNINGS MANAGEMENT

Author(s)

NOURAVESH I. | HOSSEINI S.A. | Issue Writer Certificate

Keywords

DISCLOSURE QUALITYQ2

INFORMATION MANAGEMENTQ2

SIMULTANEOUS EQUATION SYSTEMQ2

Abstract

This study examines how the quality of corporate disclosure which includes timeliness and reliability, impacts earnings management by Tehran Stock Exchange (TSE) listed companies. We use a sample of 51 listed companies over a five-year period (2003-2008). The focal point of our study is whether improving DISCLOSURE QUALITY decreases information asymmetry resulting in less earnings management. In this study, timeliness and reliability of the provided information are used as a proxy for DISCLOSURE QUALITY. Discretionary accruals calculated using cross-sectional modified Jones model is used as a proxy for earnings management. We find a negative association between corporate disclosure and earnings management and also between timeliness of corporate disclosure and earnings management, suggesting that improving the timeliness of disclosure decreases the likelihood of earnings management by the companies. However, we do not find any significant association between reliability of disclosure and earnings management.

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APA: Copy

NOURAVESH, I., & HOSSEINI, S.A.. (2009). CORPORATE DISCLOSURE QUALITY (CONSIST OF TIMELINESS AND RELIABILITY) AND EARNINGS MANAGEMENT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(55), 117-134. SID. https://sid.ir/paper/8255/en

Vancouver: Copy

NOURAVESH I., HOSSEINI S.A.. CORPORATE DISCLOSURE QUALITY (CONSIST OF TIMELINESS AND RELIABILITY) AND EARNINGS MANAGEMENT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(55):117-134. Available from: https://sid.ir/paper/8255/en

IEEE: Copy

I. NOURAVESH, and S.A. HOSSEINI, “CORPORATE DISCLOSURE QUALITY (CONSIST OF TIMELINESS AND RELIABILITY) AND EARNINGS MANAGEMENT,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 55, pp. 117–134, 2009, [Online]. Available: https://sid.ir/paper/8255/en

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