Voluntary Information Disclosure: A Tool for Organizational Leadership

Iranian Journal of Accounting, Auditing and Finance

مقاله 6، دوره 2، شماره 2، مرداد 2018   

نوع مقاله: Accounting

شناسه دیجیتال (DOI): 10.22067/ijaaf.v2i2.75366

نویسندگان

Amir Shams Koloukhi¹؛ Ali Reza Mehrazeen^{* 1}؛ Abolghassem Massihabadee²؛ Mohamad Reza Shorvarzi¹

¹Neyshabur Branch, Islamic Azad University, Neyshabur

²Sabzevar Branch, Islamic Azad University

چکیده

Financial information disclosure of the annual reports is considered as a key area for accounting research and many research is conducted on this issue both in the developed and developing countries. In this research, we examined the elements that affect the voluntary disclosure of the companies listed on Tehran Stock Exchange. For the purpose of this study five variables are examined: Age, Size, profitability, complexity of business, and assets in place. A multi variable model was examined for a 7-year period (2011-2017). Our results show that there is a significant association between profitability and complexity and the disclosure level. However, there is an insignificant relationship between firm size, asset in place and firm age, and the level of voluntary disclosure.

کلیدواژه‌ها

Voluntary disclosure؛ Annual reports؛ firm size؛ Firm age؛ profitability