alexa The Effect of Fundamental Determinants on Voluntary Disclosure of Financial and Nonfinancial Information: The Case of Tehran Stock Exchange | OMICS International | Abstract
ISSN: 2168-9601

Journal of Accounting & Marketing
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Research Article

The Effect of Fundamental Determinants on Voluntary Disclosure of Financial and Nonfinancial Information: The Case of Tehran Stock Exchange

Abdolreza Ghasempour* and Mohd Atef bin MdYusof

Department of Accounting, Universiti Utara Malaysia, Sintok, Kedah, Malaysia

*Corresponding Author:
Abdolreza Ghasempour
Department of Accounting
Universiti Utara Malaysia
Sintok, Kedah, Malaysia
Tel: 604-928 5656
Fax: 604-928 5220
E-mail: [email protected]

Received Date: December 18, 2013; Accepted Date: January 29, 2014; Published Date: February 06, 2014

Citation: Ghasempour A, MdYusof MA (2014) The Effect of Fundamental Determinants on Voluntary Disclosure of Financial and Nonfinancial Information: The Case of Tehran Stock Exchange. J Account Mark 3:108. doi: 10.4172/2168-9601.1000108

Copyright: © 2014 Ghasempour A, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

Abstract

Recent tendency of businesses towards voluntary disclosure has improved the quality of financial reporting. High-quality financial reporting helps users of financial information trust the business, and thus, creates value for the business. The present study divided voluntary disclosure in two groups of financial and non-financial information and investigated the effects of fundamentals on voluntary disclosure by businesses. The population was composed of 65 companies listed on the Tehran Stock Exchange from 2005 to 2012. The hypothesis testing results showed that firm size, business complexity, earnings volatility, and firm value had a significant and positive impact on voluntary disclosure whereas financial leverage had a significant and negative impact on voluntary disclosure, while no relationship was observed between voluntary disclosure and financial performance.

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