article Open Access
The interactive role of accounting information quality characteristics in the relationship between information asymmetry and real earnings management: Analytical Study
International Journal of Tourism and Hotel Management · 2024 · Vol. 6(2) · pp. 70–77
Abstract
Earnings management is considered one of the necessary departments in companies because dividend distributions are one of the important decisions that affect the value of the company and the wealth of its shareholders. In addition, it is responsible for the profits achieved by the company. The study aims to identify the characteristics of the quality of accounting information and highlight the asymmetry of information as well as
Auditing, Earnings Management, GovernanceImpact of AI and Big Data on Business and SocietyCorporate Governance and Financial ManagementEarnings managementInformation asymmetryAsymmetryEarningsQuality (philosophy)AccountingEarnings qualityAccounting information systemInformation qualityEconometrics
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