Abstract
The present research is focused on financial communication area and aim to investigate the relationship between company’s web-based financial communications, information asymmetry and earning management. The research is aim to examine whether financial communication besides its usefulness could be act as contributory means for management in order to earning management. In other words, aim to challenges management incentives toward web-based financial information disclosure.
Highlights
Financial communication is consider as any activity for financial information and for promoting the financial image of the entity[1] and provide the basis of institutional communication[2]
Relationship between Internet Financial communication, Asymmetry information and Earning Management can be explain through Signaling Theory, Cultivation Analysis Theory, Spiral of Silence Theory and Cultural studies
In the following; Spiral of Silence Theory argue that due to their enormous power, the internet communication as mass media[17] have a lasting effect on public opinion and considering internet financial communication under web, signaling theory is fundamentally concerned information asymmetry between two parties and Cultural Studies theorists, are concerned with mass media influenced and framed with profit in mind which could be as a motivating factor for earning management
Summary
Financial communication is consider as any activity for financial information and for promoting the financial image of the entity[1] and provide the basis of institutional communication[2]. Signaling theory is the main theory which will be considered in present research. Signaling theory is useful for describing behavior when two parties (individuals or organizations) have access to different information[3]. Among the vectors of financial communication strategy, the internet must be underlined as the most important[4,5,6,7,8]. Besides signaling theory the cultivation analysis theory argues that media plays an extremely important role in how people view their world. According to Cultivation Analysis, in modern culture most people get much of their information in a mediated fashion. Spiral of Silence Theory argue that due to their enormous power, the internet communication as mass media[9] have a lasting effect on public opinion. [Mortezaee *, Vol.[6] (Iss.10): October 2018] (Received: October 01, 2018 - Accepted: October 29, 2018)
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