Investigation of Accounting Transparency Dimensions and Relationship with Corporate Specification

Transparency is one of the most important titles in accounting and Financial reporting contexts. This paper investigates Accounting Transparency in TSE corporations. Accounting Transparency proxies in this paper are Parataxis of four TA dimensions: Accrual Quality (AQ), Income Conservatism(IC), Income Non-Smoothing (IS) and Income Predictability (IP). In this paper, transparency investigated in two Particular fields: relation between accounting transparency dimensions & relation between accounting transparency and economical condition. In the first field, this paper shows that there are significant relations between AQ and IC (-), AQ and IS (-), AQ and IP (+), IS and IP (-). But statistically, relation between IC and IS & IC and IP, was not confirmed. Furthermore, in the second field, this paper found that accounting transparency in financial constraint firms and losing firms is smaller than others. In this field, however, the relations between accounting transparency and firm value & accounting transparency and operational cash flow volatiling were not confirmed.