Accounting Disclosure Quality And Bankruptcy Prediction

Gholamreza Karami, Farzad Hajiazimi, Navid Attaran

Abstract


The complexity of economic environment and information asymmetry makes financial reporting and accounting disclosure policies crucial to stakeholders, hence the role of accounting disclosure quality in bankruptcy prediction realm has been investigated in this study. The Result of Genetic algorithm show that accounting disclosure quality significantly increases the accuracy of bankruptcy prediction model and it can be regarded as a complementary variable to other variables used in the bankruptcy literature. To examine the research hypotheses, the listed Companies of Tehran Stock Exchange have been investigated between 2004 and 2010.

Keywords


Disclosure quality; Information asymmetry; Bankruptcy; Genetic Algorithm; bankruptcy perdiction

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DOI: http://dx.doi.org/10.18533/ijbsr.v2i4.168

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International journal of business and social research (Print)
ISSN 2164-2540

International journal of business and social research (Online)
ISSN 2164-2559

[International Journal of Business and Social Research (IJBSR) previously published by MIR Center for Socio-Economic Research, MD, USA. From February 2018 this journal is published by the LAR Center Press, OR, USA]