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Birjandi, Hamed Alizadeh
- The Effect of Ownership Structure on Voluntary Discloser in Tehran Stock Exchange
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Authors
Affiliations
1 Department of Accounting, Islamic Azad University, West Azarbyjan Science and Research Branch., IR
2 Islamic Azad University, West Azarbyjan Science and Research Branch., IR
1 Department of Accounting, Islamic Azad University, West Azarbyjan Science and Research Branch., IR
2 Islamic Azad University, West Azarbyjan Science and Research Branch., IR
Source
International Journal of Business Analytics and Intelligence, Vol 1, No 1 (2013), Pagination: 22-31Abstract
This study aims to investigate the impact of ownership structure on voluntary discloser in financial reporting of firms listed in Tehran Stock Exchange (TSE). To do so, ownership structure is classified into three groups namely institutional, managerial, and corporate ownership. In addition, voluntary disclosure is determined through 30 indexes which have been applied by previous studies, making some modifications. Sample of the study includes 101 firms listed in TSE whose financial statements and board activity reports are studied during the period of 2009 to 2011. To test each hypothesis, regression model using SPSS software is used which led to a comprehensive multivariate regression. The results show that there a positive significant relationship between ownership structure components (institutional, managerial and corporate ownership) and voluntary discloser in financial reporting of firms listed in TSE.Keywords
Ownership Structure, Voluntary Discloser, Institutional Ownership, Managerial Ownership, Corporate Ownership
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