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dc.contributor.authorRoudaki, Jamal
dc.contributor.authorBabajani, J.
dc.contributor.authorTahriri, A.
dc.date.accessioned2019-11-21T00:41:57Z
dc.date.issued2013-11
dc.identifier.urihttps://hdl.handle.net/10182/11122
dc.description.abstractAccounting standards allow managerial discretion in the application of accounting methods, preparation of financial reports and disclosures. Previous literature indicates that almost all companies are engaged in some type of earnings management (Healy, 1985; Perry & Williams, 1994; Defond & Jiambalvo, 1994; Jordon, Clark, & Pate, 2008). A fundamental question posed for accounting research is to identify the environmental conditions under which accounting choices are made by managers. Using empirical analysis this paper examines one of the fundamental conditions of earnings management which is information asymmetry between managers and investors. When information asymmetry is high, stakeholders do not have sufficient resources, incentives, or access to relevant information to monitor managers’ actions, which gives rise to earnings management. Empirical results show that the level of information asymmetry index which is the combination of five important Tehran Stock Exchange (TSE) relevant proxies (volume of trade, stock price variation, P/E ratio, number of trading days and firm age) has a positive statistically significant effect on the extent of earnings management practiced by companies listed on the TSE.en
dc.format.extent17en
dc.language.isoen
dc.source25th Asian-Pacific Conference on International Accounting Issuesen
dc.subjectinformation asymmetryen
dc.titleInformation asymmetry and earnings management: Evidence from companies listed on the Tehran stock exchangeen
dc.typeConference Contribution - published
lu.contributor.unitLincoln University
lu.contributor.unitFaculty of Agribusiness and Commerce
lu.contributor.unitDepartment of Financial and Business Systems
pubs.finish-date2013-11-13en
pubs.organisational-group/LU
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce
pubs.organisational-group/LU/Faculty of Agribusiness and Commerce/FABS
pubs.organisational-group/LU/Research Management Office
pubs.organisational-group/LU/Research Management Office/QE18
pubs.publication-statusPublisheden
pubs.start-date2013-11-10en
lu.identifier.orcid0000-0002-2886-7349
lu.subtypeConference Paperen


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