The quality of disclosure of information in financial statements in protecting of investors' interests and reducing information asymmetry plays an important role in the transparency of the capital market. Empowered executives have more aware of the state of firm and industry and in different situations can signal to capital markets by increasing the level of disclosure of information and reduce the agency cost .In this research with sample consisted of 520observations (firm-year) listed in Tehran Stock Exchange in the period 2010- 2015 to explore the relationship between disclosure quality and manager's ability with emphasis on conservatism .The findings show, managers' ability has a positive and significant impact on the quality of information disclosure and negative and significant relation to the quality of information disclosure. But there was no evidence of conservatism influence on the relationship between manager's ability and disclosure quality.
Bashirimanesh, N., & Mehri Kamrod, M. (2018). Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism. Applied Research in Financial Reporting, 7(1), 71-90.
MLA
Nazanin Bashirimanesh; Malihe Mehri Kamrod. "Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism". Applied Research in Financial Reporting, 7, 1, 2018, 71-90.
HARVARD
Bashirimanesh, N., Mehri Kamrod, M. (2018). 'Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism', Applied Research in Financial Reporting, 7(1), pp. 71-90.
VANCOUVER
Bashirimanesh, N., Mehri Kamrod, M. Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism. Applied Research in Financial Reporting, 2018; 7(1): 71-90.
