The Relation between Disclosure Quality and Information Asymmetry: Empirical Evidence from Iran

Dariush Bahmani

International Journal of Financial Research, 2014, vol. 5, issue 2, 110-114

Abstract: 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 environment; information asymmetry (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:5:y:2014:i:2:p:110-114

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