The moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance

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Safikhani Fahimeh; Kazemi Hossein; Ehtesham Rasi Reza

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2024 | Volume: | Issue: Page(s): 233-254

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Title

The moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance

Author(s)

Safikhani Fahimeh | Kazemi Hossein | Ehtesham Rasi Reza | Issue Writer Certificate

Keywords

Voluntary DisclosureQ4

Financial PerformanceQ4

Corporate Governance AbilityQ4

Corporate Governance AdequacyQ4

Abstract

The purpose of this study is to investigate the effect of corporate governance on the relationship between Voluntary Disclosure and Financial Performance of companies listed on the Tehran Stock Exchange. For this purpose, data related to 108 companies listed on the Tehran Stock Exchange in the period from 1388 to 1397 were collected. Multivariate regression was used to investigate the relationships between variables and the combined data method was used to test the hypotheses. Findings show that Corporate Governance Ability has a negative and significant effect on the relationship between Voluntary Disclosure and Tobin Q ratio. Also, among the indicators of Corporate Governance Ability, the variables of ownership type and audit quality have a significant effect on the relationship between Voluntary Disclosure and Tobin Q ratio. On the other hand, the results indicate that the adequacy and ability of corporate governance have a significant effect on the relationship between Voluntary Disclosure and the Tobin Q ratio. Also,in companies with sufficient corporate governance compared to companies with corporate governance Inadequate Considering and without considering the ability of corporate governance, the relationship between Voluntary Disclosure and Tobin Q ratio is stronger. In firms with strong corporate governance, the relationship between Voluntary Disclosure and the Tobin Q ratio is stronger than in firms with weak corporate governance. Therefore, it can be argued that corporate governance based on adequacy and ability has a significant effect on the relationship between Voluntary Disclosure and Financial Performance.

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