Volunteer Information Disclosure: A Tool for Organizational Leadership
Iranian Journal of Accounting, Auditing and Finance, 2018
11 Pages Posted: 11 Jan 2019
Date Written: December 26, 2018
Financial information disclosure in the annual reports is considered as a key area of accounting research and has received to the academicians and many research is done both in develop and developing countries. In this research we examined elements that effect on voluntary disclosure for the companies of Tehran security exchange. For this target regard to literature, five variables are examined: Age, Size, profitability, complexity of business and assets in place. For examination of our hypothesize, We use a multi variable model for a 7 years period (2011-2017). Our results show that there is significant association between profitability and complexity with level of disclosure. But there is insignificant relationship between firm size, asset in place and firm age with level of voluntary disclosure.
Keywords: Voluntary Disclosure, Annual Reports, Firm Size, Firm Age, Profitability
JEL Classification: G01
Suggested Citation: Suggested Citation