Relationship between Disclosure Quality and Earnings Management

The most investigation of earnings Management literature are about why and how earnings management are done and what the results of this behavior i s. But there have been very few researches on the ways to controlling this. This research pays attention to more and more complete disclosure as an approach for reducing earnings management.
In this research, disclosure quality is prepared and measured, using a check list containing 235 mandatory disclosure items (as Iranian accounting standards). Earnings management is also measured, using modified Jones Model, on discretionary accruals, and are finally used for testing the hypothesis. Hypothesis are tested as cross- sectional for the years 1382 to 1384 and accumulated.
The  results  in  year  to  year  investigations  only  for  the  year 1384 show  statistically  significant  negative relationship between disclosure  quality  and  earnings  management.  And in total of three years, investigations show no significant relationship.