The Effect of the board's independence on the quality of social information disclosure in Annual Reports

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HEYDARI MEHDI; ALIKHANI RAZIEH; MARANJORY MEHDI

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:27 Page(s): 51-62

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Title

The Effect of the board's independence on the quality of social information disclosure in Annual Reports

Author(s)

HEYDARI MEHDI | ALIKHANI RAZIEH | MARANJORY MEHDI | Issue Writer Certificate

Keywords

Financial reportingQ1

Social ResponsibilityQ1

Board featuresQ2

Abstract

Today, noone could ignore the importance of transparency in Financial reporting, because shareholders and creditors of important decisions use their investment, according to financial information of companies. Appropriate disclosure with transparency in Financial reporting can create secure conditions andpromote investor confidence. In this study, the effect of board independence on the quality of social disclosures in the annual reports will be discussed. In this study, we investigate the effect of thenon-executive directors’ number, board size, andthe number of board meetings on social disclosures quality in annual reports. The study was carried out in the period 2015-2011. The statistical population of this research is firms listed on the Tehran Stock Exchange. The multiple regression has been used to test the research hypothesis. The results showed the numbers of non-executive directors and board size have an effect on the quality of social disclosures, but the numbers of board meetings have no effect on social disclosures quality in annual reports.

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APA: Copy

HEYDARI, MEHDI, ALIKHANI, RAZIEH, & MARANJORY, MEHDI. (2018). The Effect of the board's independence on the quality of social information disclosure in Annual Reports. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(27 ), 51-62. SID. https://sid.ir/paper/238101/en

Vancouver: Copy

HEYDARI MEHDI, ALIKHANI RAZIEH, MARANJORY MEHDI. The Effect of the board's independence on the quality of social information disclosure in Annual Reports. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(27 ):51-62. Available from: https://sid.ir/paper/238101/en

IEEE: Copy

MEHDI HEYDARI, RAZIEH ALIKHANI, and MEHDI MARANJORY, “The Effect of the board's independence on the quality of social information disclosure in Annual Reports,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 27 , pp. 51–62, 2018, [Online]. Available: https://sid.ir/paper/238101/en

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