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

Foroughnejad, Heidar; Ahmadi, Shahin; Sadat, Amin

 
9786209639517: The effect of Disclosure Quality on Income Smoothing & Informativenes: Second Edition
Softcover
ISBN 10: 6209639518 ISBN 13: 9786209639517
Verlag: LAP LAMBERT Academic Publishing, 2026

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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Über die Autorin bzw. den Autor

Heidar Foroughnejad is the assistant professor of management faculty, finance department, Islamic Azad University, North Tehran Branch. He is also a capital market activist for at least 2 decades. He is also an official court expert in auditing and accounting field.

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Verlag
LAP LAMBERT Academic Publishing
Erscheinungsdatum
2026
Sprache
Englisch
ISBN 10 
6209639518
ISBN 13 
9786209639517
Einband
Taschenbuch
Anzahl der Seiten
60
Kontakt zum Hersteller
Nicht verfügbar
Verantwortliche Person
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