出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study investigates the effects of agency theory and signaling theory on the level of voluntary disclosure . empirically the research data is collected from 45 firms in the Tehran Security Exchange (TSE) during 2008-2013.multiple regressions technique is used for examining the stated hypotheses. It is used for, two models. The first model is based on agency theory and the second model is based on signaling theory.The relationship between ratio of fixed assets, Leverage, ROE, Liquidity on the level of voluntary disclosure.. In order to examine the hypotheses, data is collected from the annual reports of the companies using official bulletins of the Tehran stock exchange, mainly, through Novin software, .................
其他摘要：This study investigates the effects of agency theory and signaling theory on the level of voluntary disclosure . empirically the research data is collected from 45 firms in the Tehran Security Exchange (TSE) during 2008-2013.multiple regressions technique is used for examining the stated hypotheses. It is used for, two models. The first model is based on agency theory and the second model is based on signaling theory.The relationship between ratio of fixed assets, Leverage, ROE, Liquidity on the level of voluntary disclosure.. In order to examine the hypotheses, data is collected from the annual reports of the companies using official bulletins of the Tehran stock exchange, mainly, through Novin software, ................. Keywords: agency theory, signaling theory, voluntary disclosure
