THE EFFECT OF ACCOUNTING CONSERVATISM ON INFORMATION ASYMMETRY: EVIDENCE FROM COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE

Hasan Talib Hashim; Dr. Fatima Jasim Mohammed; Dr. Abdulhussein Towfeeq shibli

THE EFFECT OF ACCOUNTING CONSERVATISM ON INFORMATION ASYMMETRY: EVIDENCE FROM COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE

Authors

Hasan Talib Hashim College Of Administration And Economics – University of Basra Thi-Qar Technical College, Southern Technical University
Dr. Fatima Jasim Mohammed College Of Administration And Economics – University of Basra
Dr. Abdulhussein Towfeeq shibli College Of Administration And Economics – University of Basra

Keywords:

accounting conservatism, information asymmetry, High-Low spread

Abstract

The study of companies listed on the Iraqi Stock Exchange (ISX) examines the effect of accounting conservatism on information asymmetry. To determine accounting conservatism, a scale (Givoly & Hayn, 2000) was used. High/low spreads were used to measure information asymmetry. The data is derived from the annual financial statements and trading bulletins from 2015 to 2019. According to the results of the statistical analysis of the current study, there is a statistically significant effect of accounting conservatism in information asymmetry with a significant level of 0.001.

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Published

2022-12-30

How to Cite

Hasan Talib Hashim, Dr. Fatima Jasim Mohammed, & Dr. Abdulhussein Towfeeq shibli. (2022). THE EFFECT OF ACCOUNTING CONSERVATISM ON INFORMATION ASYMMETRY: EVIDENCE FROM COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE. World Economics and Finance Bulletin, 17, 188-200. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/1879