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Studying the effect of earning management on information asymmetry in uncertainty conditions in Tehran Stock Exchange

When information transfer is done unequally and asymmetrically among the individuals, different results may be created for the same issue. Information asymmetry may have undesirable outcomes such as market efficiency reduction, exchange costs' increase, market weakness, low liquidation, and on the whole, a reduction of earnings resulted from exchanges in capital markets. Accordingly the present research is going to study about the effect of earning management on information asymmetry in uncertainty conditions in firms enlisted in Tehran Stock Exchange. Methodology. In this research 120 firms enlisted in Tehran Stock Exchange during the time period between 2009 and 2013 have been investigated. To test research hypotheses, we have used panel data linear regression model. Results. Research findings showed that in a complex and dynamic environment, there has not been a meaningful relationship between earning management and information asymmetry Conclusion: But overall (without dividing the complex and dynamic populations) there has been a positive and meaningful relationship between earning management and information asymmetry.