جستجوی مقالات مرتبط با کلیدواژه « information symmetry » در نشریات گروه « حسابداری »

ethical and cultural factors in the auditing field; due to the property of being invisible; They are not easily observable, and for this reason, asymmetric information appears and the company and the capital market move out of their optimal balance, which means market failure. Based on this, moral and cultural factors affect the interests of auditors and company stakeholders. The purpose of this research is to investigate the role of cultural factors and professional ethics of auditors on the interests of companies in the form of dynamic game theory.

The current research is of developmental type. In the present research, the game theory approach has been used. The first actors were the managers and board members of the top 50 capital market companies. The second community is the trusted members of the trusted auditing institutions of the Stock Exchange Organization. A questionnaire was used to collect information.

In this research, three neural network approaches of support vectors, Bayesian and Crossberg anti-propagation were used to repeat the game and create Nash equilibrium. Based on the results of Crossberg's anti-diffusion method, it has higher accuracy in modeling the behavior between players.

The results showed the fact that the increase of cultural and ethical indicators have a negative effect on the price and a positive effect on the company's sales. As a result, the improvement of cultural and ethical indicators increases the interests of all stakeholders and actors active in the capital market.

Contribution:

Deviation from cultural and ethical indicators by auditors increases inefficiency in the company and reduces the level of interests of the beneficiaries.

Moral hazards reduce public trust in published information and increase information asymmetry in the capital market, and through this channel it affects the value of the company and reduces the interests of companies. Accordingly, the purpose of this research is to examine the role of auditors' professional ethics on the interests of companies in the form of dynamic game theory. The current research is of developmental type. The current research is in the field of game theory. The first player was the managers and board members of the top 50 capital market companies (152 People) and the second player was the trusted members of the trusted auditing institutions of the Stock Exchange Organization with the first rank (123 People). To estimate the model, information related to the indicators has been collected using a questionnaire. Based on the results, it can be said that auditor bias has a negative effect on the interests of companies in the form of dynamic game theory. The increase in the risk of fraud leads to a decrease in profits and an increase in the level of investment inefficiency in companies.

Today, improving the information environment of companies, through the disclosure of relevant and quality information can control the opportunistic behaviors of management, increase information symmetry and improve investor decision-making. The result of information transfer in the market can be valuable for investors. Management interpretive reporting is a good option to increase the disclosure of relevant information in the market. The present study examines the relationship between simultaneous disclosure of interpretive reporting and management profit forecasting on information symmetry and investment quality with the moderating role of environmental uncertainty in 76 companies listed on the Tehran Stock Exchange by screening method in the period 2017 to 2019 have been selected, pays. Granger causality test, simultaneous equation system and regression coefficient analysis method were used to test the research hypotheses. The research findings indicate that; There is a positive two-way relationship between the quality of simultaneous disclosure of interpretive reporting and management profit forecasting with information symmetry and investment quality separately. Also, in an environment of high uncertainty, the intensity of the relationship between disclosure quality and information symmetry and investment quality decreases. In other words, by increasing environmental uncertainty, management can increase information asymmetry and investment quality by improving the quality of information disclosure.

The purpose of the present study is to explain the effect of accounting information quality on corporate equity cost and to investigate the moderating role of information asymmetry and the simultaneous moderating role of this variable and the comparability of financial statements in this context. The research timeframe for this period is 5 years from the beginning of 2013 until the end of 2017 and the sample includes 91 companies listed in Tehran Stock Exchange. Multivariate regression was used for statistical analysis. The results of the analysis indicate that the quality of accounting information has an adverse effect on equity cost, so that the higher the quality of accounting information, the lower the cost of equity; and vice versa. Also, information asymmetry has a direct relationship with this effect. But the simultaneous impact of comparability of financial statements and information asymmetry on the impact of accounting information quality on equity costs is not confirmed. The results of the first two hypotheses are similar to those of Emof et al. (2018), which examined the effect of accounting information quality on equity cost in the United States, but the third hypothesis suggests that it is inconsistent.

Thereporting language in new era is extensible business reporting language. This language, as a powerful tool, facilitates the efficiency and effectiveness of the financial reporting process, and improves the process of information education and transparency in disclosure. Therefore, the present study examines the role of implementing the Extensible Business Reporting Language (XBRL) on improving the quality of financial reporting and increasing the transparency of financial information and reducing information asymmetry. The research is applied, analytical-survey method and statistical society, the auditors are independent and are members of the Iranian Association of Official Accountants in order to obtain their views, a questionnaire was designed for three hypotheses, and 21 questions were distributed randomly among 165 members of the community, in the year 2016. finally 150 questionnaires were completed by sample members. Then analyzed by statistical methods (binomial test and t test) . The results of the research confirmed the research hypotheses and showed that the implementation of the Extensible Business Reporting Language (XBRL); improved the quality of financial reporting, improving the transparency of financial information and reducing information asymmetry.

In this research, the relation between information asymmetry and earnings management within the accepted mutual funds by Tehran stock exchange was examined. This is an applied research in terms of objective and since it relies on relevant historical information of the past so is considered retrospective and the study concludes inductively as a correlated research. The present study contains one main hypothesis and four Sub – hypothesis. The present case study consists of accepted mutual funds in Tehran stock exchange during five-year period (1388 – he existed limitations, then 60 companies were chosen in simple random sampling method. Several software including SPSS and Eviews was made use of to analyze questions and hypotheses For documentation of data analysis and to present ultimate solution.
Research hypothesis are:1. there is a direct relation between information asymmetry and earnings management of great mutual funds.
2. there is a reverse relation between information asymmetry and earnings management of small mutual funds.
3. there is a direct relation between information asymmetry and earnings management of mutual funds having a high financial leverage.
4. There's a reverse relation between information asymmetry and earnings management of mutual funds having a low financial leverage.