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Paper Information

Journal:   JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)   SPRING-SUMMER 2012 , Volume 4 , Number 1 (62/3); Page(s) 49 To 79.
 
Paper: 

EFFECTIVE FACTORS ON DISCLOSURE QUALITY OF THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE

 
 
Author(s):  SETAYESH M.H., KAZEMNEJAD M.
 
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Abstract: 

Introduction: Since the 1960s there has been an increased interest in accounting disclosure studies. In broad terms two significantly different approaches to researching accounting disclosure have emerged in the literature. The first approach is primarily based on sending questionnaire forms to a number of financial accounting users requesting them to rank specified accounting items in accordance with their degree of importance for decision-making processes. The second group addresses the association between a constructed disclosure index of mandatory, voluntary or total accounting disclosure and certain firm characteristics....

 
Keyword(s): DISCLOSURE QUALITY, STRUCTURAL CHARACTERISTICS, FINANCIAL CHARACTERISTICS, AUDIT FIRM SIZE, "IMPLEMENTARY INSTRUCTION OF INFORMATION DISCLOSURE FOR THE FIRMS LISTED IN ORGANIZATION"
 
 
References: 
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Citations: 
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APA: Copy

SETAYESH, M., & KAZEMNEJAD, M. (2012). EFFECTIVE FACTORS ON DISCLOSURE QUALITY OF THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 4(1 (62/3)), 49-79. https://www.sid.ir/en/journal/ViewPaper.aspx?id=274458



Vancouver: Copy

SETAYESH M.H., KAZEMNEJAD M.. EFFECTIVE FACTORS ON DISCLOSURE QUALITY OF THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES). 2012 [cited 2021July30];4(1 (62/3)):49-79. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=274458



IEEE: Copy

SETAYESH, M., KAZEMNEJAD, M., 2012. EFFECTIVE FACTORS ON DISCLOSURE QUALITY OF THE FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), [online] 4(1 (62/3)), pp.49-79. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=274458.



 
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