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The impact of corporate governance quality on disclosure quality with emphasis on moderating role of product market competition in firms listed on the Tehran Stock Exchange *
| Content Provider | Semantic Scholar |
|---|---|
| Author | Didar, Hamzeh Mansourfar, Gholamreza |
| Copyright Year | 2017 |
| Abstract | Establishing a set of rules to leading, control and supervision which is known as corporate governance is to increase the quality of information disclosure. Competition in the product market also has been proposed as a potential mechanism to ensure the proper application of corporate governance. In this study, the effect of the corporate governance quality on disclosure quality has been examined with emphasis on the moderator role of market competition. For the aim of the research, required data was collected from a sample of 103 firms listed in Tehran Stock Exchange during 208-2014. Hypotheses were examined using multiple regression model with panel data. results showed that the quality of corporate governance has a positive and significant impact on the quality of disclosure, and highlevel quality of disclosure is obtained through the quality of corporate governance but competition the product market does not have any significant effect on this relationship. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://far.ui.ac.ir/article_22120_a152ec51c3d3964e3d1a58975fdac458.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |