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The Effect Of Corporate Governance Mechanisms on Disclosure Score of Listed Companies in Tehran Stock Exchange

Author

Listed:
  • khozin Ali
  • Javadi Navid
  • Mohammadi Jamal

Abstract

This study examines the effect of corporate governance mechanisms on firm disclosure rankings in case of companies listed in stock exchange. In this study, with selecting 57 largest companies listed in the Tehran Stock Exchange for period from 2014 to 2016 and running multiple linear regressions, it was observed that audit quality improves the disclosure ranking of listed companies. While the ownership concentration is significantly weaken the companies’ rankings. Other independent variables including institutional ownership, the number of non-executive directors and the free float ratio have no impact on company disclosure.

Suggested Citation

  • khozin Ali & Javadi Navid & Mohammadi Jamal, 2019. "The Effect Of Corporate Governance Mechanisms on Disclosure Score of Listed Companies in Tehran Stock Exchange," Journal of financial analysis, IJFADaghani, vol. 2(2), pages 8-3.
    • Handle: RePEc:adw:journl:y:2019:v:2:i:2:p:8-30
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    More about this item

    Keywords

    Disclosure ; score; corporate governance; information asymmetry; decision-making;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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