Document Type : Research Paper
Authors
Abstract
The most investigation of earnings Management literature are about why and how earnings management are done and what the results of this behavior i s. But there have been very few researches on the ways to controlling this. This research pays attention to more and more complete disclosure as an approach for reducing earnings management.
In this research, disclosure quality is prepared and measured, using a check list containing 235 mandatory disclosure items (as Iranian accounting standards). Earnings management is also measured, using modified Jones Model, on discretionary accruals, and are finally used for testing the hypothesis. Hypothesis are tested as cross- sectional for the years 1382 to 1384 and accumulated.
The results in year to year investigations only for the year 1384 show statistically significant negative relationship between disclosure quality and earnings management. And in total of three years, investigations show no significant relationship.
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