بررسی اثر تعدیل کننده افشای داوطلبانه بر رابطه بین کیفیت سود و عدم تقارن اطلاعات در شرکت های پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی (توسعه ای)

نویسندگان

1 دانشیار، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.

2 کارشناس ارشد، گروه حسابداری، دانشکده شهید شمسی‌پور، دانشگاه فنی و حرفه‌ای استان تهران، ایران.

10.48301/kssa.2020.131174

چکیده

نقش اطلاعات حسابداری در بازارهای مالی، فراهم کردن اطلاعات لازم برای تخصیص بهینه منابع است. از طرفی مدیران بعنوان نمایندگان سهامداران ممکن است به گونه‌ای عمل کنند یا تصمیم هایی را اتخاذ کنند که لزوما در راستای بیشینه کردن ثروت سهامداران نباشد، لذا موضوع شفافیت صورت های مالی و کیفیت افشای اطلاعات بعنوان یکی از راهکارهای عملی می باشد. از طرف دیگر، تئوری اقتصادی اطلاعاتی بر دو عامل کیفیت سود و عدم تقارن تاکید دارد. از این رو،  هدف این پژوهش این است بررسی نماید آیا افشای داوطلبانه بر رابطه ی بین کیفیت سود و عدم تقارن اطلاعات نقش تعدیلی ایفا می‌کند؟ برای دستیابی به این هدف، داده های تعداد 84 شرکت پذیرفته شده در بورس اوراق بهادر تهران طی دوره زمانی 1387 الی 1393 گرداوری و مورد تجزیه و تحلیل قرار گرفت .نتایج پژوهش بیانگر آن است با افزایش کیفیت سود ، عدم تقارن اطلاعاتی کاهش می‌یابد در حالیکه افشای داوطلبانه بر رابطه ی بین کیفیت سود و عدم تقارن اطلاعاتی نقش تعدیلی ایفا نمی‌کند.

کلیدواژه‌ها


عنوان مقاله [English]

A Study of the Moderating Effect of Voluntary Disclosure on the Relationship between Earnings Quality and Information Asymmetry in Listed Companies on the Tehran Stock Exchange

نویسندگان [English]

  • Yahya Kamyabi 1
  • Mohsen Nikseresht 2
1 Associate Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.
2 M. Sc., Department of Accounting, Faculty of Shamsipour, Tehran Branch, Technical and Vocational University (TVU), Tehran, Iran.
چکیده [English]

The role of accounting information in financial markets is to provide the information needed for optimal resource allocation. Furthermore, managers as representatives of shareholders may act in such a way or make decisions that are not necessarily in the direction of maximizing the wealth of shareholders, so the issue of transparency of financial statements and quality of information disclosure is one of the practical solutions. In addition, information economic theory emphasizes the two factors of earnings quality and asymmetry. Therefore, this study aims to investigate whether voluntary disclosure plays a moderating role on the relationship between earnings quality and information asymmetry? To achieve this goal, the data of 84 companies listed on the Tehran Stock Exchange during the period 2008 to 2014 were collected and analyzed. The results indicate that with increasing the quality of earnings, information asymmetry decreases, while voluntary disclosure does not play a moderating role on the relationship between earnings quality and information asymmetry.

کلیدواژه‌ها [English]

  • Profit stability
  • predictability
  • quality of accruals
  • information asymmetry
  • voluntary disclosure
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