Paper Information

Journal:   JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING   fall 2018 , Volume 8 , Number 1 (29) #r00442; Page(s) 39 To 60.
 
Paper: 

Discretionary Disclosure of Corporate Governance and Financial Performance

 
 
Author(s):  CHALAKI PARI*, GHAYOUR FARZAD, Bagheri Kaveh
 
* 
 
Abstract: 
In recent years, a lot of researches have been done in the field of corporate governance and its features, but the impact of discretionary disclosure of information in the form of financial and non-financial reports on the financial performance of companies, is a new subject. So, the aim of this study is to investigate the relationship between discretionary disclosures of corporate governance and the financial performance of companies listed in Tehran Stock Exchange during the period from 2008 to 2013. In order to analyze the research data, multivariate regression model and Eviews software are used. The research uses discretionary disclosure of corporate governance score as the independent variable and considers total returns on asset (ROA) and Tobin's Q ratios as criteria for evaluating financial performance. In order to test the hypotheses, multivariate regression model is used based on the data of 108 firms. The results demonstrate that there is a significant positive relationship between the discretionary disclosure of corporate governance and the total returns on asset (ROA) as well as Tobin's Q ratio as financial performance evaluation criteria.
 
Keyword(s): Corporate Governance,Voluntary Disclosure of Corporate Governance,Financial performance
 
References: 
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