Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange

research assesses the relationship between information asymmetry and earnings quality. To measure earnings quality, we use two models: Dechow and Dichev (2002) and Sloan (1996). To measure the information asymmetry in the first hypothesis, we take the criterion of percentage effective spread, and in...

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Autores principales:	Nazamoddin Rahimian, Hassan Hemmati, Malihe Soleimani Fard
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2012
Materias:	earnings quality؛ information asymmetry transaction costs cost of capital Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/f97d636da4314f5ba4610721e6fc056a
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spelling	oai:doaj.org-article:f97d636da4314f5ba4610721e6fc056a2021-11-04T19:42:37ZInvestigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2012.449https://doaj.org/article/f97d636da4314f5ba4610721e6fc056a2012-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_449_78de4edd326d32689592e5f1823186e7.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292Xresearch assesses the relationship between information asymmetry and earnings quality. To measure earnings quality, we use two models: Dechow and Dichev (2002) and Sloan (1996). To measure the information asymmetry in the first hypothesis, we take the criterion of percentage effective spread, and in the second hypothesis, the criterion of percentage impact price. To analyze the hypothesis, the statistical tests of analysis of variance and multiple regression have been used. The society in this research, is the companies accepted in Tehran Stock Exchange and the statistical sample includes 59 companies in the years 1383 to 1388. The research results showed that there was a meaningful relationship between earnings quality and information asymmetry in the manner that decreasing earnings quality will result in increase in information asymmetry. Also, information asymmetry in the period before announcing earnings is more than the period after announcing earnings.Nazamoddin RahimianHassan HemmatiMalihe Soleimani FardShahid Bahonar University of Kermanarticleearnings quality؛ information asymmetrytransaction costscost of capitalAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 3, Iss 10, Pp 157-181 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	earnings quality؛ information asymmetry transaction costs cost of capital Accounting. Bookkeeping HF5601-5689
spellingShingle	earnings quality؛ information asymmetry transaction costs cost of capital Accounting. Bookkeeping HF5601-5689 Nazamoddin Rahimian Hassan Hemmati Malihe Soleimani Fard Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange
description	research assesses the relationship between information asymmetry and earnings quality. To measure earnings quality, we use two models: Dechow and Dichev (2002) and Sloan (1996). To measure the information asymmetry in the first hypothesis, we take the criterion of percentage effective spread, and in the second hypothesis, the criterion of percentage impact price. To analyze the hypothesis, the statistical tests of analysis of variance and multiple regression have been used. The society in this research, is the companies accepted in Tehran Stock Exchange and the statistical sample includes 59 companies in the years 1383 to 1388. The research results showed that there was a meaningful relationship between earnings quality and information asymmetry in the manner that decreasing earnings quality will result in increase in information asymmetry. Also, information asymmetry in the period before announcing earnings is more than the period after announcing earnings.
format	article
author	Nazamoddin Rahimian Hassan Hemmati Malihe Soleimani Fard
author_facet	Nazamoddin Rahimian Hassan Hemmati Malihe Soleimani Fard
author_sort	Nazamoddin Rahimian
title	Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange
title_short	Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange
title_full	Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange
title_fullStr	Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange
title_full_unstemmed	Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange
title_sort	investigating the relation of between earning quality and information asymmetry of companies listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/f97d636da4314f5ba4610721e6fc056a
work_keys_str_mv	AT nazamoddinrahimian investigatingtherelationofbetweenearningqualityandinformationasymmetryofcompanieslistedintehranstockexchange AT hassanhemmati investigatingtherelationofbetweenearningqualityandinformationasymmetryofcompanieslistedintehranstockexchange AT malihesoleimanifard investigatingtherelationofbetweenearningqualityandinformationasymmetryofcompanieslistedintehranstockexchange
_version_	1718444688790257664

Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange

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