The role of disclosure and transparency in financial reporting

  • Authors

    • Shaban Mohammadi Department of Accounting, Quchan Branch, Payam noorUniversity, Quchan, Iran
    • Behrad Moein Nezhad
    2015-04-24
    https://doi.org/10.14419/ijaes.v3i1.4549
  • Transparency, Voluntary Disclosure, Information Disclosure, Investors, Information Risk.

  • Abstract

    Voluntary disclosure and transparency can preserve the interests of shareholders, and the company's performance improves. in this paper, the importance of transparency in financial reporting and expressed its limitations and quality of disclosure and transparency, we express and at the end of the importance and benefits of voluntary disclosure, as well as major issues and the impact of voluntary disclosure of information in the market. we will examine.

  • References

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  • How to Cite

    Mohammadi, S., & Nezhad, B. M. (2015). The role of disclosure and transparency in financial reporting. International Journal of Accounting and Economics Studies, 3(1), 60-62. https://doi.org/10.14419/ijaes.v3i1.4549

    Received date: 2015-03-27

    Accepted date: 2015-04-20

    Published date: 2015-04-24