Volunteer Information Disclosure: A Tool for Organizational Leadership

Iranian Journal of Accounting, Auditing and Finance, 2018

11 Pages Posted: 11 Jan 2019

See all articles by Amir Shams Koloukhi

Amir Shams Koloukhi

Islamic Azad University - Young Researchers and Elites Club

Ali Reza Mehrazeen

Islamic Azad University (IAU)

Abolghasem Masihabadi

Islamic Azad University (IAU)

Mohamad Reza Shorvarzi

Islamic Azad University (IAU)

Date Written: December 26, 2018

Abstract

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

Shams Koloukhi, Amir and Mehrazeen, Ali Reza and Masihabadi, Abolghasem and Shorvarzi, Mohamad Reza, Volunteer Information Disclosure: A Tool for Organizational Leadership (December 26, 2018). Iranian Journal of Accounting, Auditing and Finance, 2018, Available at SSRN: https://ssrn.com/abstract=3306705

Amir Shams Koloukhi (Contact Author)

Islamic Azad University - Young Researchers and Elites Club ( email )

Torbat-e-Jam Branch
Torbat-e-Jam
Iran

Ali Reza Mehrazeen

Islamic Azad University (IAU) ( email )

Yasouj Branch
Iran
Yasouj
Iran

Abolghasem Masihabadi

Islamic Azad University (IAU) ( email )

Hamedan, Iran
Iran
Tehran, Isfahan 461-15655
Iran

Mohamad Reza Shorvarzi

Islamic Azad University (IAU) ( email )

Yasouj Branch
Iran
Yasouj
Iran

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