Financial Information Transparency and Informativeness Content of Earnings

The purpose of this study is to examine the relationship between informativeness of earnings as proxy for earning-return relationship and levels of transparency of financial information in Iran. We select 184 firms listed in Tehran Stock Exchange (TSE) for the years 1386 and 1387. Then, the sample f...

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Autores principales:	Alireza Mehrazeen, Abolghasem Masihabadi, Mohammadali dehnavi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2012
Materias:	financial information transparency disclosure quality earnings response coefficient earnings informativeness Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/312ce94f7bcb497aa7490b40c61b29c4
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id	oai:doaj.org-article:312ce94f7bcb497aa7490b40c61b29c4
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spelling	oai:doaj.org-article:312ce94f7bcb497aa7490b40c61b29c42021-11-04T19:42:04ZFinancial Information Transparency and Informativeness Content of Earnings2008-89142476-292X10.22103/jak.2012.6https://doaj.org/article/312ce94f7bcb497aa7490b40c61b29c42012-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_6_7342f74be053477fc154ae8fe373893d.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe purpose of this study is to examine the relationship between informativeness of earnings as proxy for earning-return relationship and levels of transparency of financial information in Iran. We select 184 firms listed in Tehran Stock Exchange (TSE) for the years 1386 and 1387. Then, the sample firms were divided into firms with low and firms with high financial information transparency. The study uses Multiple Liner Regression Models to test the relationship between financial information transparency and the informativeness of earnings. The results show that there are significant reductions on earnings response coefficient for the firms with higher financial information transparency. The results verify that in more transparent firms the relevant information earnings could be reflected in advance in stock prices. Therefore, earnings informativeness in such firms is lower than the others.Alireza MehrazeenAbolghasem MasihabadiMohammadali dehnaviShahid Bahonar University of Kermanarticlefinancial information transparencydisclosure qualityearnings response coefficientearnings informativenessAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 3, Iss 8, Pp 113-130 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	financial information transparency disclosure quality earnings response coefficient earnings informativeness Accounting. Bookkeeping HF5601-5689
spellingShingle	financial information transparency disclosure quality earnings response coefficient earnings informativeness Accounting. Bookkeeping HF5601-5689 Alireza Mehrazeen Abolghasem Masihabadi Mohammadali dehnavi Financial Information Transparency and Informativeness Content of Earnings
description	The purpose of this study is to examine the relationship between informativeness of earnings as proxy for earning-return relationship and levels of transparency of financial information in Iran. We select 184 firms listed in Tehran Stock Exchange (TSE) for the years 1386 and 1387. Then, the sample firms were divided into firms with low and firms with high financial information transparency. The study uses Multiple Liner Regression Models to test the relationship between financial information transparency and the informativeness of earnings. The results show that there are significant reductions on earnings response coefficient for the firms with higher financial information transparency. The results verify that in more transparent firms the relevant information earnings could be reflected in advance in stock prices. Therefore, earnings informativeness in such firms is lower than the others.
format	article
author	Alireza Mehrazeen Abolghasem Masihabadi Mohammadali dehnavi
author_facet	Alireza Mehrazeen Abolghasem Masihabadi Mohammadali dehnavi
author_sort	Alireza Mehrazeen
title	Financial Information Transparency and Informativeness Content of Earnings
title_short	Financial Information Transparency and Informativeness Content of Earnings
title_full	Financial Information Transparency and Informativeness Content of Earnings
title_fullStr	Financial Information Transparency and Informativeness Content of Earnings
title_full_unstemmed	Financial Information Transparency and Informativeness Content of Earnings
title_sort	financial information transparency and informativeness content of earnings
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/312ce94f7bcb497aa7490b40c61b29c4
work_keys_str_mv	AT alirezamehrazeen financialinformationtransparencyandinformativenesscontentofearnings AT abolghasemmasihabadi financialinformationtransparencyandinformativenesscontentofearnings AT mohammadalidehnavi financialinformationtransparencyandinformativenesscontentofearnings
_version_	1718444639139135488

Financial Information Transparency and Informativeness Content of Earnings

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