The moderating role of audit quality on the relationship between financial information disclosure risk and information asymmetry
Investors and lenders make decisions based on information published in economic, financial and non-financial reports. In addition to financial information, investors and creditors include non-financial information such as employee information, social and environmental performance, and intangible assets in their decisions. To make information clearer, managers can voluntarily disclose financial and non-financial information of a company's economic facts through financial reporting. The overall purpose of this study is to investigate the moderating role of audit quality on the relationship between financial information disclosure risk and information asymmetry of 105 companies listed on the Tehran Stock Exchange in the period 1392 to 1399. Therefore, it can be said that there is a direct relationship between information disclosure risk and company information symmetry and also audit quality has a moderating role on the relationship between financial information disclosure risk and company information symmetry.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.