文章基本信息

标题：The Relationship between agency theory and the theory of signaling on Voluntary Disclosure: Case study in Iran
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作者：Mohammad Ali Naseri Forough Heirany ; Mahmoud Moein Addin
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2015
卷号：6
期号：13
页码：126-133
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study investigates The Relationship between agency theory and the theory of signaling on Voluntary Disclosure . empirically the research data is collected from 70 firms in the Tehran Security Exchange (TSE) during 2009-2014.multiple regressions technique is used for examining the stated hypotheses. It is used for, two models. The first model is based on agency theory and the second model is based on signaling theory.The relationship between ratio of fixed assets, Leverage, ROE, Liquidity on the level of voluntary disclosure.. In order to examine the hypotheses, data is collected from the annual reports of the companies using official bulletins of the Tehran stock exchange, mainly, through Novin software, Tadbir Pardaz software, and stock sites such as www.rdis.ir & www.irbourse.com.The results indicate that based on the models, ratio of fixed assets, and, Liquidity are associated significantly and positively with the level of voluntary disclosure.
其他摘要：This study investigates The Relationship between agency theory and the theory of signaling on Voluntary Disclosure . empirically the research data is collected from 70 firms in the Tehran Security Exchange (TSE) during 2009-2014.multiple regressions technique is used for examining the stated hypotheses. It is used for, two models. The first model is based on agency theory and the second model is based on signaling theory.The relationship between ratio of fixed assets, Leverage, ROE, Liquidity on the level of voluntary disclosure.. In order to examine the hypotheses, data is collected from the annual reports of the companies using official bulletins of the Tehran stock exchange, mainly, through Novin software, Tadbir Pardaz software, and stock sites such as www.rdis.ir & www.irbourse.com.The results indicate that based on the models, ratio of fixed assets, and, Liquidity are associated significantly and positively with the level of voluntary disclosure. Keywords: agency theory, signaling theory, voluntary disclosure
关键词：agency theory; signaling theory; voluntary disclosure