Article2010

THE EFFECT OF CORPORATE GOVERNANCE STRUCTURE ON THE EXTENT OF VOLUNTARY DISCLOSURE IN IRAN

Vali Khodadadi · Soheila Khazami · Abbas Aflatooni

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study examines the relationship between corporate governance and the extent of voluntary disclosure in listed firms of Tehran Stock Exchange. The corporate governance attributes are the percentage of independent directors on the board, the existence of dominant personalities (CEO/Chairman duality) and the percentage of institutional investors. The research sample was selected among listed companies in Tehran Stock Exchange during 2001-2005 and totally is consist of 106 observations. In this research, the size and the type of audit institute (Audit organization or other institutes) are used as control variables. The research results show that there is no significant relationship between percentage of independent directors on the board, CEO/Chairman duality and the extent of voluntary disclosure. Also the research results provide significant evidence on relationship between the percentage of institutional investors and the extent of voluntary disclosure.

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References

1997A Survey of Corporate Governance 1991Disclosure, Liquidity, and the Cost of Capital 2001Financial accounting information and corporate governance 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations 2003Corporate governance and voluntary disclosure 1994Market liquidity and volume around earnings announcements 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure 2004Board leadership, outside directors’ expertise and voluntary corporate disclosures

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