1
Professor, Department of Accounting, Shiraz University, Iran
2
Ph.D. in Accounting, Shiraz University, Iran
Abstract
The purpose of this research is to study the mediate effect of voluntary disclosure and earnings quality on the relation between corporate governance and information asymmetry of the companies listed on Tehran Stock Exchange (TSE). Research statistical population consists of 124 companies listed on the TSE during 2007 to 2013. Collected data was analyzed via SPSS-19 and also AMOS-20 and data was evaluated using path analysis. The results suggest that there is a negative significant relationship between board size and information asymmetry. In addition, there is a positive significant relationship between board size, earnings quality and voluntary disclosure. The results showed that there is no significant relationship between board independence, information asymmetry, earnings quality and voluntary disclosure. Also, there is a negative significant relationship between information asymmetry and voluntary disclosure. But, there is no significant relationship between earnings quality and information asymmetry. Also, a linear combination of board size and voluntary disclosure could predict information asymmetry. The results also indicated that voluntary disclosure mediated the relationship between board size and information asymmetry.
Mahdavi, G., & Rezaei, G. (2018). The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry. Accounting and Auditing Research, 10(39), 21-36.
MLA
Gholamhossein Mahdavi; Gholamreza Rezaei. "The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry". Accounting and Auditing Research, 10, 39, 2018, 21-36.
HARVARD
Mahdavi, G., Rezaei, G. (2018). 'The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry', Accounting and Auditing Research, 10(39), pp. 21-36.
VANCOUVER
Mahdavi, G., Rezaei, G. The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry. Accounting and Auditing Research, 2018; 10(39): 21-36.
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