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The Role of Ownership Structure in Enhancing Transparency and Disclosure in Tehran Stock Exchange Banks

Author

Listed:
  • Amjadian, Yones

    (Department of Accounting, Qo.C., Islamic Azad University)

  • Borhani, Abbas

    (Department of Accounting, Qo.C., Islamic Azad University. Qom, Iran)

Abstract

Transparency can be defined as the provision of sufficient, relevant, and reliable information for stakeholders. Due to numerous limitations, transparency and disclosure remain a challenge in the Iranian banking sector. Therefore, the aim of this study is to examine the impact of ownership structure on the transparency and disclosure of banks.

Suggested Citation

  • Amjadian, Yones & Borhani, Abbas, 2024. "The Role of Ownership Structure in Enhancing Transparency and Disclosure in Tehran Stock Exchange Banks," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 19(2), pages 189-210, June.
    • Handle: RePEc:mbr:jmonec:v:19:y:2024:i:2:p:189-210
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