Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management

Corporate governance as a regulatory and monitoring mechanism mans can adjust effects of information asymmetry and conflicts between interests of managers and stakeholders, and hence, it may reduce cost of earnings management. This empirical study gave rise to the evidence, measuring earnings manage...

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Autores principales:	Gholamreza Kordestani, Mohammad Bagher Rhimkhani
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	monitoring intensity information asymmetry earnings management corporate governance Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/3601029c3923422b99306a1df51c1883
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spelling	oai:doaj.org-article:3601029c3923422b99306a1df51c18832021-11-04T19:49:25ZInvestigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management2008-89142476-292X10.22103/jak.2016.1426https://doaj.org/article/3601029c3923422b99306a1df51c18832016-02-01T00:00:00Zhttps://jak.uk.ac.ir/article_1426_dcd0c4b57df1d394c561571246c367f0.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XCorporate governance as a regulatory and monitoring mechanism mans can adjust effects of information asymmetry and conflicts between interests of managers and stakeholders, and hence, it may reduce cost of earnings management. This empirical study gave rise to the evidence, measuring earnings management by assessing discretionary accruals and real earnings management, and then, the effect of monitoring intensity on the relationship between information asymmetry and earnings management was examined. The data were collected from 76 firms listed in the Tehran Stock Exchange with 836 observations, in the period 2002 to 2011, using regression model with panel data. The findings showed that monitoring intensity in the firms has significant negative impact on the relationship between information asymmetry and accrual earnings management. However, it was found that monitoring intensity has no significant effect on the relationship between information asymmetry and real earnings management.Gholamreza KordestaniMohammad Bagher RhimkhaniShahid Bahonar University of Kermanarticlemonitoring intensityinformation asymmetryearnings managementcorporate governanceAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 6, Iss 23, Pp 33-53 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	monitoring intensity information asymmetry earnings management corporate governance Accounting. Bookkeeping HF5601-5689
spellingShingle	monitoring intensity information asymmetry earnings management corporate governance Accounting. Bookkeeping HF5601-5689 Gholamreza Kordestani Mohammad Bagher Rhimkhani Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management
description	Corporate governance as a regulatory and monitoring mechanism mans can adjust effects of information asymmetry and conflicts between interests of managers and stakeholders, and hence, it may reduce cost of earnings management. This empirical study gave rise to the evidence, measuring earnings management by assessing discretionary accruals and real earnings management, and then, the effect of monitoring intensity on the relationship between information asymmetry and earnings management was examined. The data were collected from 76 firms listed in the Tehran Stock Exchange with 836 observations, in the period 2002 to 2011, using regression model with panel data. The findings showed that monitoring intensity in the firms has significant negative impact on the relationship between information asymmetry and accrual earnings management. However, it was found that monitoring intensity has no significant effect on the relationship between information asymmetry and real earnings management.
format	article
author	Gholamreza Kordestani Mohammad Bagher Rhimkhani
author_facet	Gholamreza Kordestani Mohammad Bagher Rhimkhani
author_sort	Gholamreza Kordestani
title	Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management
title_short	Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management
title_full	Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management
title_fullStr	Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management
title_full_unstemmed	Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management
title_sort	investigating effects of monitoring intensity on relationship between information asymmetry and earnings management
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/3601029c3923422b99306a1df51c1883
work_keys_str_mv	AT gholamrezakordestani investigatingeffectsofmonitoringintensityonrelationshipbetweeninformationasymmetryandearningsmanagement AT mohammadbagherrhimkhani investigatingeffectsofmonitoringintensityonrelationshipbetweeninformationasymmetryandearningsmanagement
_version_	1718444583903297536

Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management

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