THE ASSOCIATION BETWEEN THE FIRM-SPECIFIC CHARACTERISTICS AND CORPORATE VOLUNTARY DISCLOSURE: (EVIDENCE FROM IRAN)

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NAGHDI S.; KORDLAR A.E.

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Journal: Financial Accounting Research Year:2016 | Volume:8 | Issue:2 (28) Page(s): 25-38

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Information Journal Paper

Title

THE ASSOCIATION BETWEEN THE FIRM-SPECIFIC CHARACTERISTICS AND CORPORATE VOLUNTARY DISCLOSURE: (EVIDENCE FROM IRAN)

Author(s)

NAGHDI S. | KORDLAR A.E. | Issue Writer Certificate

Keywords

CORPORATE CHARACTERISTICSQ2

ANNUAL REPORTSQ2

VOLUNTARY DISCLOSUREQ2

UNWEIGHTED INDEXQ2

Abstract

The purpose of this paper is to examine the influence of various financial and non-financial variables on the level of VOLUNTARY DISCLOSURE in the ANNUAL REPORTS of listed Iranian firms. The research paper has been based on a sample of 203 firms listed in the Tehran Stock Exchange during the study period from 1391 to 1392. Also, the Ordinary Least Squares (OLS) method is used for testing hypotheses. The disclosure score used in this study is unweighted relative disclosure index consisting of 50 voluntary items based on accounting standards for measuring VOLUNTARY DISCLOSURE in ANNUAL REPORTS. The empirical results indicate that only one of the corporate characterizes (Size) has a significant positive association with VOLUNTARY DISCLOSURE. This study does not find any significant relationship between Age, Leverage, Liquidity, Profitability, Audit firm size with the extent of VOLUNTARY DISCLOSURE

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APA: Copy

NAGHDI, S., & KORDLAR, A.E.. (2016). THE ASSOCIATION BETWEEN THE FIRM-SPECIFIC CHARACTERISTICS AND CORPORATE VOLUNTARY DISCLOSURE: (EVIDENCE FROM IRAN). JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 8(2 (28) ), 25-38. SID. https://sid.ir/paper/155181/en

Vancouver: Copy

NAGHDI S., KORDLAR A.E.. THE ASSOCIATION BETWEEN THE FIRM-SPECIFIC CHARACTERISTICS AND CORPORATE VOLUNTARY DISCLOSURE: (EVIDENCE FROM IRAN). JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2016;8(2 (28) ):25-38. Available from: https://sid.ir/paper/155181/en

IEEE: Copy

S. NAGHDI, and A.E. KORDLAR, “THE ASSOCIATION BETWEEN THE FIRM-SPECIFIC CHARACTERISTICS AND CORPORATE VOLUNTARY DISCLOSURE: (EVIDENCE FROM IRAN),” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 8, no. 2 (28) , pp. 25–38, 2016, [Online]. Available: https://sid.ir/paper/155181/en

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