The effect of fundamental determinants on voluntary disclosure of financial and nonfinancial information: the case of Internet reporting on the Tehran Stock Exchange

• Main Authors: Ghasempour, Abdolreza, Md Yusof, Mohd Atef
• Format: Article
• Language: English
• Published: 2014
• Subjects: HG Finance
• Online Access: http://repo.uum.edu.my/18802/1/IJDAR%2014%202014%2037-56.pdf; http://repo.uum.edu.my/18802/; http://doi.org/10.4192/1577-8517-v14_2

The recent tendency of businesses toward voluntary disclosure has improved the quality of financial reporting. High-quality financial reporting helps users of financial information trust the business, and thus creates value for the business.Also, during the last decade there has been a profound rev...