Asian Journal of Research in Social Sciences and Humanities
  • Year: 2015
  • Volume: 5
  • Issue: 6

Effect Of Corporate Governance On Voluntary Disclosure Of Information In Companies Listed At Tehran Stock Exchange

*Assistant Professor, Department of Accounting, Payame Noor University (PNU), P.O. Box, 19395-3697, Tehran, Iran

**Master student of Accounting, Department of Accounting, Islamic Azad University, Bushehr, Iran

Online published on 4 June, 2015.

Abstract

Aim of this research was investigating corporate governance and disclosure of information in companies listed at Tehran stock exchange. Criteria of corporate governance in this research are size of the board, board composition, and separation CEO from chairman in companies listed at Tehran stock exchange. Statistical sample included 37 companies during 2007 and 2011. All of the companies selected by ‘multiple variables of regression’. Results of this research indicated that there was significant relationship exists between (size of the board, board of composition, separation CEO from chairman) and disclosure of information.

Keywords

Corporate governance, Size of Board, Composition of board, Disclosure of information