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...
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doaj-1a3d7d711463401db9c2924b61751e022020-11-24T21:52:02Zfas University of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392016-01-0122450152010.22059/acctgrev.2016.5624956249A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transferAhmad Nasseri0Mehdi Adibian1Javad Adibian2Assistant Professor, Accounting Department, Faculty of Management and Accounting, University of Sistan and Baluchestan, Zahedan, IranMSc. in Accounting, Faculty of Management and Accounting, University of Sistan and Baluchestan, Zahedan, IranBSc. in Economics, Faculty of Management and Accounting, University of Sistan and Baluchestan, Zahedan, IranThis 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 companies transferred from public to private sector since 2003 to 2010, is selected. This sample includes 96 Boards of Directors Reports. The results indicate that the four variables of private ownership, the proportion of state ownership, the proportion of outside board members and leadership structure have significant effects on the level of voluntary disclosure, but transferring the governmental companies to private sector has not increased the positive effect of the above variables.https://acctgrev.ut.ac.ir/article_56249_9064c11818e9c1cce785ff469d5696b7.pdfAssignmentCorporate GovernanceOwnership Structurerules of exchangeVoluntary disclosure |
collection |
DOAJ |
language |
fas |
format |
Article |
sources |
DOAJ |
author |
Ahmad Nasseri Mehdi Adibian Javad Adibian |
spellingShingle |
Ahmad Nasseri Mehdi Adibian Javad Adibian A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer بررسیهای حسابداری و حسابرسی Assignment Corporate Governance Ownership Structure rules of exchange Voluntary disclosure |
author_facet |
Ahmad Nasseri Mehdi Adibian Javad Adibian |
author_sort |
Ahmad Nasseri |
title |
A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer |
title_short |
A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer |
title_full |
A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer |
title_fullStr |
A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer |
title_full_unstemmed |
A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer |
title_sort |
comparative study of voluntary disclosure under article 44 of the companies listed on tehran stock exchange: before and after transfer |
publisher |
University of Tehran |
series |
بررسیهای حسابداری و حسابرسی |
issn |
2645-8020 2645-8039 |
publishDate |
2016-01-01 |
description |
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 companies transferred from public to private sector since 2003 to 2010, is selected. This sample includes 96 Boards of Directors Reports. The results indicate that the four variables of private ownership, the proportion of state ownership, the proportion of outside board members and leadership structure have significant effects on the level of voluntary disclosure, but transferring the governmental companies to private sector has not increased the positive effect of the above variables. |
topic |
Assignment Corporate Governance Ownership Structure rules of exchange Voluntary disclosure |
url |
https://acctgrev.ut.ac.ir/article_56249_9064c11818e9c1cce785ff469d5696b7.pdf |
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