A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer
This study examines the level of voluntary disclosure in Iranian companies. It is examined if the volume of voluntary disclosure is influenced by transferring a governmental company to private sector. To reveal the impact of privatization on the volume of the voluntary disclosure, a sample of 30 com...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2016-01-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_56249_9064c11818e9c1cce785ff469d5696b7.pdf |