1
Assistant Professor, Department of Accounting, Varamin-Pishva Branch, Islamic Azad University, Pishva, Iran.
2
Accounting, Azad Islamic Varamin, Tehran, Iran
Abstract
In today's world, we are witnessing increasing efforts to harmonize accounting standards at the international level. The growth of international trade and the increasing number of multinational joint investments in different countries have doubled the necessity of relevance, timeliness, and comparability of financial information and reports. This study examines the impact of International Financial Reporting Standards on information asymmetry and earnings quality. A sample of 97 companies listed on the Tehran Stock Exchange was selected for this study. This study was conducted for the period 1393 to 1402, with a total of 970 observations available for the study. The statistical method used in this study is the multivariate regression method using panel data. The results of the research hypotheses indicate that there is a significant inverse relationship between International Financial Reporting Standards and information asymmetry, but there is a significant direct relationship between International Financial Reporting Standards and earnings quality.
rajabi,A. A. , panahi,M. and SHOJAEI,A. (2024). The impact of international financial reporting standards on information asymmetry and earnings quality.. Journal of Accounting and Management Vision, 7(96), 236-253.
MLA
rajabi,A. A. , , panahi,M. , and SHOJAEI,A. . "The impact of international financial reporting standards on information asymmetry and earnings quality.", Journal of Accounting and Management Vision, 7, 96, 2024, 236-253.
HARVARD
rajabi A. A., panahi M., SHOJAEI A. (2024). 'The impact of international financial reporting standards on information asymmetry and earnings quality.', Journal of Accounting and Management Vision, 7(96), pp. 236-253.
CHICAGO
A. A. rajabi, M. panahi and A. SHOJAEI, "The impact of international financial reporting standards on information asymmetry and earnings quality.," Journal of Accounting and Management Vision, 7 96 (2024): 236-253,
VANCOUVER
rajabi A. A., panahi M., SHOJAEI A. The impact of international financial reporting standards on information asymmetry and earnings quality.. Journal of Accounting and Management Vision, 2024; 7(96): 236-253.
