Developing pattern of Voluntary disclosure: the measure for management accounting

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BASHIRIMANESH NAZANIN; RAHMANI ALI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2016 | Volume:5 | Issue:19 Page(s): 27-45

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Title

Developing pattern of Voluntary disclosure: the measure for management accounting

Author(s)

BASHIRIMANESH NAZANIN | RAHMANI ALI | Issue Writer Certificate

Keywords

Voluntary DisclosureQ2

transparencyQ2

Content analysisQ1

Abstract

Voluntary Disclosure is one of the most important management tool to transfer the data on financial performance of companies to investors, creditors and other stakeholders. One of the main reasons for the request for Voluntary Disclosure, agency and asymmetric information. This study to develop a suitable model of Voluntary Disclosure study the scope of the Voluntary Disclosure literature and have designed a model consisting of ten dimensions of 233 items that The validity and reliability were approved by the experts. the model were evaluated among the 146 companies listed in Tehran Stock Exchange during the period 92-88. The findings indicate a high correlation between the items specified in dimensions with the total score of dimensions. The high correlation of the total score of Voluntary Disclosure with each dimension total score represents the construct validity of model. The reliability coefficient of a designed tool is 0. 8. developed model from the perspective of experts and correlation analysis has high reliability and validity and can be used by managers to improve the information transparency.

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APA: Copy

BASHIRIMANESH, NAZANIN, & RAHMANI, ALI. (2016). Developing pattern of Voluntary disclosure: the measure for management accounting. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 5(19 ), 27-45. SID. https://sid.ir/paper/237937/en

Vancouver: Copy

BASHIRIMANESH NAZANIN, RAHMANI ALI. Developing pattern of Voluntary disclosure: the measure for management accounting. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2016;5(19 ):27-45. Available from: https://sid.ir/paper/237937/en

IEEE: Copy

NAZANIN BASHIRIMANESH, and ALI RAHMANI, “Developing pattern of Voluntary disclosure: the measure for management accounting,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 5, no. 19 , pp. 27–45, 2016, [Online]. Available: https://sid.ir/paper/237937/en

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