The relation between disclosure quality and information asymmetry. Empirical evidence from Iran


Information asymmetry and management incentive make important problem in the efficient allocation of resources in a capital market. Improving disclosure quality have crucial role in mitigating these problems. This study examines the relationship between disclosure quality and information asymmetry in TSE. To examine this hypothesis, 125 companies listed in TSE, during 2008 up to 2012 have been studied. The first hypothesis suggests that there is a negative relationship between the quality of corporate disclosure and earnings quality. This result shows that disclose financial information in reliable and timeliness manner decrease information asymmetry in form of earning quality

Keywords: Disclosure Quality, Earnings Quality, Information Asymmetry, Information Environment

Unique Article ID: EJAAFR-164

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This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License

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