Information disclosure in a local socio-economic system with tacit knowledge and information asymmetry

Efficiency and Information Asymmetry in the Iranian Banking System

The soundness and efficiency of banks is one of the important subjects that neglecting it can have adverse consequences for every country's economy. For economies depending on the money market, such as the Iran economy, this subject is more critical. Therefore, in this study, using panel data related to 16 Iranian banks for the annual period of 2010-2017, the economic efficiency was determined ...

The Impact of Conservatism in Risk Disclosure on Investment Efficiency considering Information Asymmetry

In firms with conservative risk disclosure more validity is needed to disclose good risk news and a lower standard of validity is needed to disclose bad risk news. Conservatism in risk disclosure(CRD) as a regulatory mechanism can be effective in reducing the investment inefficiency. The aim of this research is to investigate the effect of CRD on investment efficiency. The research period from ...

Modeling the Interactive Effect of Disclosure Quality on Information Asymmetry Pricing

Abstract: Information flow is a key parameter in an economic activity and acts as a key factor in the emergence, stability and efficiency of capital markets. The purpose of this paper is to investigate the effect of disclosure quality on the value of information and changes in the quality of accounting information. For this purpose, the data of the companies listed in the Tehran Stock Exchange ...

Socio-economic characterristics of farmers and use of agricultural information sources in fars province iran

Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature

Financial reporting and disclosure are potentially important means for management to communicate firm performance and governance to outside investors. We provide a framework for analyzing managers’ reporting and disclosure decisions in a capital markets setting, and identify key research questions. We then review current empirical research on disclosure regulation, information intermediaries, a...