The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange

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HOSSEINI SEYED ALI; Bahiraei Afsaneh

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2019 | Volume:16 | Issue:62 Page(s): 151-175

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Title

The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange

Author(s)

HOSSEINI SEYED ALI | Bahiraei Afsaneh | Issue Writer Certificate

Keywords

Voluntary DisclosureQ2

Political ConnectionQ1

Information AsymmetryQ2

Abstract

Voluntary Disclosure is a surplus information on the legal requirement that includes financial and non-financial information for the more clarity of the company's processes. Voluntary Disclosure as a kind of informed mechanism may be associated with different processes in the company. As a result, companies, based on the composition of their board of directors, make decisions about the Voluntary Disclosure of information and may vary according to the type of political and non-political directors. The purpose of this study was to investigate the effect of Political Connection on the information Voluntary Disclosure in companies listed in Tehran Stock Exchange. In this regard, numbers of 124 companies were selected for the period from 2012 to 2017. To measure Voluntary Disclosure, the Botosan (1997) checklist and for measuring Political Connections, political cost index from Faccio (2006) has been used. The panel data approach was also used to test the research hypotheses. The results showed that Political Connection has a negative and significant effect on the Voluntary Disclosure of information. In fact, companies that have more Political Connection are more inclined to voluntarily disclose information.

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APA: Copy

HOSSEINI, SEYED ALI, & Bahiraei, Afsaneh. (2019). The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 16(62 ), 151-175. SID. https://sid.ir/paper/405063/en

Vancouver: Copy

HOSSEINI SEYED ALI, Bahiraei Afsaneh. The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2019;16(62 ):151-175. Available from: https://sid.ir/paper/405063/en

IEEE: Copy

SEYED ALI HOSSEINI, and Afsaneh Bahiraei, “The Impact of Political Connections and Voluntary Disclosure in Tehran Stock Exchange,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 16, no. 62 , pp. 151–175, 2019, [Online]. Available: https://sid.ir/paper/405063/en

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