The Relationship between Information Asymmetry and Earnings Management in Mutual Funds
Abstract:
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.
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.
Keywords:
Language:
Persian
Published:
Accounting Research, Volume:8 Issue: 32, 2017
Page:
54
https://magiran.com/p1662342
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