نویسندگان
چکیده
کلیدواژهها
عنوان مقاله [English]
In this article, the relationship of the quality of accrual elements and the decline of information asymmetry among the listed companies of Tehran Stock Exchange has been investigated. The purpose and objective of this research is to determine whether the quality of accrual elements has any important and significant effect on the information asymmetry of companies. So, 346 cases of declared profitability by the companies during 1381-1387 have been taken into account. The quality of accrual elements as independent variable and suggested price difference of buying and selling of shares as dependant variable have been considered. For the purpose of testing the concept, statistical methods of "Pearson" correlation coefficient and pair" t" test have been used. The findings indicate that the quality of accrual elements for the listed companies in Tehran Stock Exchange has no impact on the rate of information asymmetry.
کلیدواژهها [English]
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