Explaining Voluntary Disclosure Components With Social Responsibility Approach From the Viewpoint of Higher Education Specialists

Subject Areas : Educational Science

Amir Shams ¹ , Ali reza Mehrazeen ² , Abolghassem Massihabadee ³ , Mohamad reza Shorvarzi ⁴

1 - Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
2 - Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
3 - Department of Accounting, Sabzevar Branch, Islamic Azad University, Sabzevar, Iran
4 - Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran

Received: 2019-05-25 Accepted : 2019-10-30 Published : 2019-11-22

Keywords: Tehran Stock Exchange, Voluntary Disclosure, Exploratory Factor Analysis, Higher Education Specialists,

Abstract :

The purpose of this study was to explain the components of voluntary disclosure with a social responsibility approach from the point of view of higher education professionals. The present study presented and analyzed the components and indicators of voluntary disclosure by examining the viewpoints of higher education graduates of Iranian universities in a comprehensive framework. To determine the components, voluntary disclosure of their weight was done by 108 faculty members. The statistical population included professors of Iranian universities in accounting, auditing and financial management in 2018. Targeted sampling was based on the field of research. Data were analyzed by exploratory factor analysis using SPSS software. The results of exploratory factor analysis revealed that three dimensions for voluntary disclosure of companies (general information and governance, performance, innovation and future growth) can be achieved. The results of this research can reflect the expectations of higher education professionals and users of financial reporting on voluntary disclosure.