NDLI: Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange

Please wait, while we are loading the content...

Effective Factors on Disclosure Quality of the Firms Listed in Tehran Stock Exchange

Content Provider	Semantic Scholar
Author	Setayesh, M. H. Kazemnejad, Mehdi
Copyright Year	2012
Abstract	Introduction Since the 1960s there has been an increased interest in accounting disclosure studies. In broad terms two significantly different approaches to researching accounting disclosure have emerged in the literature. The first approach is primarily based on sending questionnaire forms to a number of financial accounting users requesting them to rank specified accounting .tems in accordance with their degree of importance for decision-making processes. The second group addresses the association between a constructed disclosure index of mandatory, voluntary or total accounting disclosure and certain firm characteristics. This paper pertains to the second group of accounting disclosure studies and uses the scores assigned to each firms by Securities and Exchange Organization as a disclosure quality measure. Two reasons contribute to the importance of this study. First, disclosure quality has been receiving an increasing amount of attention in recent accounting studies. Secondly, this study provides insight into how the effects of certain firm specific characteristics, namely structural and financial variables may hold up in other international financial reporting and regulatory jurisdictions. Furthermore, the effects of audit firm size and "Implementary instruction of information disclosure for the firms listed in organization" on the disclosure quality of the firms listed in Tehran Stock Exchange (TSE) are investigated. The results of the analysis are expected to help Archive of SID
Starting Page	49
Ending Page	79
Page Count	31
File Format	PDF HTM / HTML
Volume Number	4
Alternate Webpage(s)	https://www.sid.ir/FileServer/JE/100572012620303.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

Central Library (ISO-9001:2015 Certified)
Indian Institute of Technology Kharagpur
Kharagpur, West Bengal, India | PIN - 721302

See location in the Map
03222 282435
Mail: support@ndl.gov.in

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in