摘要：In this study, the transparency of listed companies on Tehran Stock Exchange is measured by determines transparency scales in Bushman et al. (2004). The characteristics of companies are classified into two groups of variables: Structural (size and leverage) and related to market (type of industry and listing status) during 2010. Spearman and Pearson correlation coefficient is employed to examine hypothesis and logistic regression is used to design the model to measure the transparency. Results show that 90% level of significance is transparency of financial information is related to companies’ size and listing status and does not have any dependency on lever scale and type of industry.
关键词：Transparency criteria; transparency of financial information; characteristics of companies
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