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Information Asymmetry and Earnings Management: Some Evidence (2000)

Richardson, Vernon J.

Springer

Review of quantitative finance and accounting 15 (2000), S. 325-347

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ISSN: 1573-7179

Keywords: earnings management ; information asymmetry ; monitoring ; seasoned equity offerings

Source: Springer Online Journal Archives 1860-2000

Topics: Economics

Notes: Abstract This paper conducts an empirical investigation of the relationship between information asymmetry and earnings management predicted by Dye (1988) and Trueman and Titman (1988). When information asymmetry is high, stakeholders do not have sufficient resources, incentives, or access to relevant information to monitor manager's actions, which gives rise to the practice of earnings management (Schipper, 1989; Warfield et al., 1995). Empirical results suggest a systematic relationship between the magnitude of information asymmetry and the level of earnings management in two different settings.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1023/A:1012098407706

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