Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations

Document Type : Original Article

Authors

1 PhD Student of Accounting, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

2 Assistant professor of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

3 Associate Professor, Department of Accounting, Faculty of Management and Economics, Tarbiat Modarres University, Tehran, Iran.

Abstract

Corporate governance mechanisms can provide the disclosure voluntary of corporations and consequently, it would lead to increasement in information symmetry, Investors confidence, improving liquidity of stocks and profitability of companies which is essential for the national’s economic development. For this reason, in this study the identification of voluntary disclosure indicators and gap analysis between the current and expected situations of these indicators and corporate governance from the perspective of the accounting and financial pundits were discussed. In this survey research, the sampling method was purposive and for hypothesis test, descriptive statistics and T tests by SPSS software (version 21) was conducted. The results indicate that there is a significant difference between the current and expected situations of voluntary disclosure indicators and also corporate governance. It is expected that the establishment of good corporate governance mechanisms, the field of voluntary disclosure and hence the national’s economic development infrastructure would be provided.

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History

  • Receive Date: 05 May 2018
  • Revise Date: 25 August 2019
  • Accept Date: 14 September 2019

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