1.
Saeid Jabbarzadeh Kangarlouei
– Author(s) Relate To Islamic Azad University, West Azarbyjan Science And Research Branch, Iran
2.
Hamed Alizadeh Birjandi
– Author(s) Relate To Islamic Azad University, West Azarbyjan Science And Research Branch, Iran
3.
Morteza Motavassel
– Author(s) Relate To Islamic Azad University, West Azarbyjan Science And Research Branch, Iran
Abstract
This study aims to investigate the impact of
ownership structure on voluntary discloser in financial
reporting of firms listed in Tehran Stock Exchange
(TSE). To do so, ownership structure is classified
into three groups namely institutional, managerial,
and corporate ownership. In addition, voluntary
disclosure is determined through 30 indexes which
have been applied by previous studies, making some
modifications. Sample of the study includes 101 firms
listed in TSE whose financial statements and board
activity reports are studied during the period of 2009 to
2011. To test each hypothesis, regression model using
SPSS software is used which led to a comprehensive
multivariate regression. The results show that there
a positive significant relationship between ownership
structure components (institutional, managerial and
corporate ownership) and voluntary discloser in
financial reporting of firms listed in TSE.
Keywords Ownership Structure, Voluntary Discloser, Institutional Ownership, Managerial Ownership, and Corporate Ownership
