The role of the predictive ability of the profits to reduce the asymmetry of information - A field study in Damascus Stock Exchange -


Abstract in English

The objective of this research is to study the role of the predictive ability of the profits to reduce the asymmetry of information in the Damascus Securities Exchange, has been studying the concept and importance of the quality of profits, and the main determinants of the quality of earnings and of the ability predictive of profits and informational content of accounting earnings, in addition to studying the concept of asymmetry of information, and standards basic asymmetry of information.

References used

Brown , S. and S.A Hillegeist , 2007 , " How Diclosure Quality Effect , The level of Information Asymmetry " Review of Accounting studies , (Vol . 12 , issue 8) , PP . 443-477
Cotter, J,m 1996, "Accruals and Cash Flow Accounting Models: A Comparison of the Value Relevance and Timeliness of their Components", Accounting and Finance, (Vol. 36, No.2), PP 127 – 150
Cohen , B., and Dean, T., 2005, "information asymmetry and investor valuation of ipo: top management team legitimacy as capital market signal", Strategic management journal, (Vol. 26, No.7), PP 683 – 690

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