EFFECTIVE FACTORS ON DISCLOSURE QUALITY OF THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE

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SETAYESH M.H.; KAZEMNEJAD M.

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Journal: Journal of Accounting Advances Year:2012 | Volume:4 | Issue:1 (62/3) Page(s): 49-79

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Information Journal Paper

Title

EFFECTIVE FACTORS ON DISCLOSURE QUALITY OF THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

SETAYESH M.H. | KAZEMNEJAD M. | Issue Writer Certificate

Keywords

DISCLOSURE QUALITYQ2

STRUCTURAL CHARACTERISTICSQ2

FINANCIAL CHARACTERISTICSQ2

AUDIT FIRM SIZEQ2

"IMPLEMENTARY INSTRUCTION OF INFORMATION DISCLOSURE FOR THE FIRMS LISTED IN ORGANIZATION"Q2

Abstract

Introduction: Since the 1960s there has been an increased interest in accounting disclosure studies. In broad terms two significantly different approaches to researching accounting disclosure have emerged in the literature. The first approach is primarily based on sending questionnaire forms to a number of financial accounting users requesting them to rank specified accounting items in accordance with their degree of importance for decision-making processes. The second group addresses the association between a constructed disclosure index of mandatory, voluntary or total accounting disclosure and certain firm characteristics....

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APA: Copy

SETAYESH, M.H., & KAZEMNEJAD, M.. (2012). EFFECTIVE FACTORS ON DISCLOSURE QUALITY OF THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 4(1 (62/3)), 49-79. SID. https://sid.ir/paper/160415/en

Vancouver: Copy

SETAYESH M.H., KAZEMNEJAD M.. EFFECTIVE FACTORS ON DISCLOSURE QUALITY OF THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2012;4(1 (62/3)):49-79. Available from: https://sid.ir/paper/160415/en

IEEE: Copy

M.H. SETAYESH, and M. KAZEMNEJAD, “EFFECTIVE FACTORS ON DISCLOSURE QUALITY OF THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 4, no. 1 (62/3), pp. 49–79, 2012, [Online]. Available: https://sid.ir/paper/160415/en

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