Accounting Disclosure Quality And Bankruptcy Prediction

Gholamreza Karami, Farzad Hajiazimi and Navid Attaran
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Gholamreza Karami: Assistant Professor of Accounting,Faculty of Management, University of Tehran, Tehran, Iran,P.O.Box: 14155-6311
Farzad Hajiazimi: Faculty of Management, University of Tehran, Pol-e-Nasr,Tehran, P.O. Box 14155-6311, Iran.
Navid Attaran: Faculty of Management, University of Tehran, Tehran, Iran,P.O.Box: 14155-6311

International Journal of Business and Social Research, 2012, vol. 2, issue 4, 283-294

Abstract: The complexity of economic environment and information asymmetry makes financial reporting and accounting disclosure policies crucial to stakeholders, hence the role of accounting disclosure quality in bankruptcy prediction realm has been investigated in this study. The Result of Genetic algorithm show that accounting disclosure quality significantly increases the accuracy of bankruptcy prediction model and it can be regarded as a complementary variable to other variables used in the bankruptcy literature. To examine the research hypotheses, the listed Companies of Tehran Stock Exchange have been investigated between 2004 and 2010.

Keywords: Disclosure quality; Information asymmetry; Bankruptcy; Genetic Algorithm; bankruptcy perdiction (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:mir:mirbus:v:2:y:2012:i:4:p:283-294

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