نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 دانشیار گروه حسابداری، دانشگاه شهید باهنر، کرمان، ایران
2 کارشناسی ارشد حسابداری، دانشگاه ولی عصر (عج)، رفسنجان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Users of financial information are always looking for
quality financial information, because Disclosure of such information
reduces the information asymmetry between company management
and investors. Due to information asymmetry between managers and
other stakeholders, according to agency theory we expect that
Managers manipulate earnings. For this purpose, in this study the
effect of the quality level of disclosure on different methods of
earnings management will be assessed. In this study, to assess the
quality level of disclosure the modified criterion transparency and
disclosure based on Standard and Poor institution were used. Results
of research using methods of multivariate regression and panel data
indicate a negative and significant relationship between the level of
disclosure quality and accrual earnings management and real earnings.
Furthermore, results using logit regressions indicate a negative and
significant relationship between Aggregate level of Earnings
Management and the quality level of disclosure quality.
کلیدواژهها [English]
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