The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence

Denis Cormier · Marie‐Josée Ledoux · MICHEL L. MAGNAN

17 citations0/0 files storedInternational Journal of Accounting Auditing and Performance Evaluation

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

Abstract

This study investigates how web-based voluntary disclosure affects the relation between earnings quality and information asymmetry, considering governance attributes. Our results show that both earnings quality and web-based disclosure are associated with reduced information asymmetry. In addition, web-based disclosure has a moderating effect on the relation between earnings quality and information asymmetry, irrespective of earnings quality. This is consistent with the argument that stock market participants assess the quality of financial reporting taking into account a firm’s overall disclosure strategy. Finally, corporate governance is found to underlie both disclosure and earnings quality.

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