期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2014
卷号：14
出版社：University of Huelva, Rutgers University
摘要：Recent tendency of businesses towards voluntary disclosure has improved the quality of financial reporting. High-quality financial reporting helps users of financial information trust the business, and thus, creates value for the business. Also, during the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change. The present study divided voluntary disclosure into two groups of financial and non-financial information and investigated the effects of fundamentals on voluntary disclosure by businesses. The population was composed of 65 companies listed on the Tehran Stock Exchange from 2005 to 2012. The hypothesis testing results showed that firm size, business complexity, earnings volatility, and firm value had a significant and positive impact on voluntary disclosure whereas financial leverage had a significant and negative impact on voluntary disclosure, while no relationship was observed between voluntary disclosure and financial performance.
