Studying the influence of mandatory information disclosure on financial position of accepted corporates in Tehran’ stock exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 1
Abstract
The aim of this study is to analyze the relationship between mandatory information disclosure and financial position of corporate. Disclosure of financial information can lead to increase of assurance among investors, and also increase of participation in stock market, which can be effectiveon corporate’ financial position. In this study, information related to corporate’information disclosure h financial have been collected from financial statements and reports of their board of directors, and information related to financial statement of introduced software's by Tehran’ stock exchange deportment. Statistical population of this survey includes accepted corporates in Tehran 'stock exchange. To analyze the data, regression model has been used. It is expected to be a significant relationship between information disclosure and financial position of corporates. Since acquiring information relating to information disclosure for all of industrial groups in Tehran 'stock exchange is unlikely, this can be considered a limitation to generalization of the obtained results.
Authors and Affiliations
Abdollah Khademi Moghadam*| M.A in Business Management and Member of Scientific Board in Deylam’ Islamic Azad University, Iran. email:omidkhademi@gmail.com, Mohsen Torkzadeh| M.A in Accounting and Member of Scientific Board in Deylam’ Islamic Azad University
Keywords
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