Study of financial structure and ownership structure effect on information level disclosure in Tehran capital market

Subject Areas : Financial Knowledge of Securities Analysis

M. Salahi Nejad ¹ , M.S. Tabatabaeian ²

1 - نویسنده مسئول و طرف مکاتبه
2 - ندارد

Received: 2009-10-02 Accepted : 2009-12-21 Published : 2009-09-23

Keywords: level of disclosing of informa, financial structures, ownership structures, Decision making, Financial Reporting,

Abstract :

Disclosing of information in a suitable, complete and comprehensiveform can interfere in companies’ annual reports and decision making of ahigh number of people in society. Therefore, the subject of this researchhas been the center of attention of professional communities, standards’compilers and accounting experts and This discussion has been grawingin the recent decades.Representing all the information in a way that shows a completeschem of financial, commercial activities and events, is a full disclosure.In addition to the relation of the needs and skillful users of financialreports, the level of disclosing information in financial reporting alsodepends on the features and qualities of financial reports. So, the presentresearch is trying to measure the relation of financial structures andownership structures of accepted companies in capital market of Tehranwith the level of disclosing of financial information of these companiesby correlation analysis and regression.Accounting to the last researches done about other features offinancial structures and ownership structures, the result of this researchshowed that there’s a meaningful and reasonable relation between thefinancial structures and ownership structures of company and the level ofdisclosing of information.