The effect of Disclosure Quality on Income Smoothing & Informativenes - Softcover

Inhaltsangabe

This book describes the ranking of disclosure quality in Iran's capital market as an quantitative measure and also describes it's impact on income smoothing and informativeness in securities market. The corporations listed in Tehran Stock Exchange are the sample described in this book. The result confirms that higher rank of disclosure quality improves income informativeness and lower disclosure quality will increase income smoothing behavior. The effect of income smoothing on informativeness showed that income smoothing has a sensible positive effect on informativeness and also income smoothing has a meaningful effect on strong disclosure quality companies.

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