Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches

Subject Areas : Futurology

R. Royaee ¹ , B. Banimahd ²

1 - ندارد
2 - ندارد

Received: 2015-01-13 Accepted : 2015-01-13 Published : 2006-03-21

Keywords: Political Economy Theory, Legitimacy Theory, Stackeholders Theories Usefuln, Positive Accounting Theory, Value Added Reporting, Environmental accounting,

Abstract :

This paper study theories of the voluntary disclosures and represent outcomes of the latest researches in thisregard. Our study is focused on value added reporting and environmental accounting theories and researches,since these disclosures have been increased in the last two decades.We explain the meaning and usage of the political economy theory,legitimacy theory,stackeholderstheory,decision usefulness approach and positive accounting theory in above subjects. Outcomes of thisstudy show that voluntary disclosure is not consistent and these disclosures are done for particular purpose.