The Relationship between Voluntary Information Disclosures and Earnings Management in Firms

Behnoosh Hedayatnia¹

1) M.A of Accounting, Dam.C., Islamic Azad University, Damavand, Iran (Corresponding Author).

IOI Code : AAHC-ABKDBG
Publication : National Conference on Management, Commercialization, Knowledge-Based Economy and Investment for Production(impeb.ir)
Abstract :
    The present study analyzed the relationship between voluntary information disclosure and corporate earnings management. This study was conducted with a descriptive-causal approach, and in the next step, research hypotheses were formulated and financial information of 156 companies listed on the Tehran Stock Exchange for a ten-year period from the beginning of 2016 to the end of 2025 was extracted. Research variables were calculated and hypotheses were tested through multivariate linear regression. The findings indicated that voluntary information disclosure has a negative and significant effect on corporate real and accrued earnings management.

Keywords : voluntary information disclosure real earnings management accrual based earnings management tehran stock exchange