Izvorni znanstveni članak
Evaluation of Information Asymmetry in Financial Reporting: Other Approach, Other Result: New Evidence from Iran
Mahdi Salehi
; Department of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran
Vahab Rostami
; Department of Economics and Social Science, Payame Noor University, Tehran, Iran
Sažetak
The results of this survey showed that preparers’ perception of accounting qualitative
characteristics preferences and information asymmetry areas generally differ from those
accounting profession members’ and especially auditors are less satisfi ed than accountants
from current fi nancial reporting accordance with qualitative characteristics. This fi nding
in some aspect is in accordance with past fi nding by Mirshekary and Saudagaran (2005).
Moreover, this study revealed that all of the respondents among six compared qualities
are satisfi ed about condition of having suffi cient comparability, considering timeliness in
provision and reporting of information, same as having suffi cient relevance, while they
are more complaining of current condition of the lack of adequate disclosure, lack of suffi
cient reliability besides less considering cost-benefi t constraint in issuing new standard
and providing accounting information and they believe forging cases are main factors of
reducing the level of transparency and crating and wide spreading information asymmetry
gap between contributors in those markets.
Ključne riječi
information asymmetry; financial reporting; Iran
Hrčak ID:
110093
URI
Datum izdavanja:
1.11.2013.
Posjeta: 1.303 *