The effect of information asymmetry in real earning management: An applied study in the Iraq Stock Exchange
Abstract
The research aims to test the effect of information asymmetry in managing real profits in the Iraqi industrial companies’ sector, The research dealt with a sample of industrial companies listed on the Iraq Stock Exchange during the period from 2010-2019. The research found that there is a positive correlation (directive) significant between information asymmetry and real profit management. This indicates that the higher the levels of information asymmetry among the management of the company and external stakeholders, this was accompanied by an increase in the levels and practices of real earning management within the company. And the existence of a significant effect of information asymmetry in the real earning management.
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