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.
Khodamipour, A., Khorshidi, A. R., & Shirzad, A. (2014). The Impact of Disclosure Quality on the Various Earnings Management. Accounting and Auditing Review, 20(4), 21-38. doi: 10.22059/acctgrev.2014.36585
MLA
Ahmad Khodamipour; Ali Reza Khorshidi; Ali Shirzad. "The Impact of Disclosure Quality on the Various Earnings Management", Accounting and Auditing Review, 20, 4, 2014, 21-38. doi: 10.22059/acctgrev.2014.36585
HARVARD
Khodamipour, A., Khorshidi, A. R., Shirzad, A. (2014). 'The Impact of Disclosure Quality on the Various Earnings Management', Accounting and Auditing Review, 20(4), pp. 21-38. doi: 10.22059/acctgrev.2014.36585
VANCOUVER
Khodamipour, A., Khorshidi, A. R., Shirzad, A. The Impact of Disclosure Quality on the Various Earnings Management. Accounting and Auditing Review, 2014; 20(4): 21-38. doi: 10.22059/acctgrev.2014.36585
)