Voluntary disclosure of information, coordination, and partnership between the companies and investors improves with increasing the transparency of information and reducing information asymmetry. Voluntary disclosure with reducing opportunities earnings manipulation resulted to improve the quality of financial reporting and increase the confidence level of investors. This study investigates the impact of voluntary disclosure on earnings management in sample of 146 firms listed in the Tehran Stock Exchange during 2009-2013. This research Structural equation modeling was used to survey direct effects and the indirect effects of other variables on earnings management by improving the level of voluntary disclosure. The results show that increasing the level of voluntary disclosure leads to reduced earnings management through manipulation of discretionary accruals and manipulate the actual items .Also the board features and financial performance by improving the level of voluntary disclosure will be reduced earnings management.
Bashirimanesh, N., Rahmani, A., & Hoseini, S. A. (2016). The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach. Applied Research in Financial Reporting, 5(1), 141-168.
MLA
Nazanin Bashirimanesh; Ali Rahmani; Seyed Ali Hoseini. "The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach". Applied Research in Financial Reporting, 5, 1, 2016, 141-168.
HARVARD
Bashirimanesh, N., Rahmani, A., Hoseini, S. A. (2016). 'The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach', Applied Research in Financial Reporting, 5(1), pp. 141-168.
VANCOUVER
Bashirimanesh, N., Rahmani, A., Hoseini, S. A. The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach. Applied Research in Financial Reporting, 2016; 5(1): 141-168.
