بررسي رابطه ساختار مالي و مالكيت شركت ها با افشاي كامل اطلاعات در بازار سرمايه تهران

Study of financial structure and ownership structure effect on information level disclosure in Tehran capital market

Disclosing of information in a suitable, complete and comprehensive form can interfere in companiesʹ annual reports and decision making of a high number of people in society. Therefore, the subject of this research has been the center of attention of professional communities, standardsʹ compilers and accounting experts and This discussion has been grawing in the recent decades. Representing all the information in a way that shows a complete schem of financial, commercial activities and events, is a full disclosure. In addition to the relation of the needs and skillful users of financial reports, the level of disclosing information in financial reporting also depends on the features and qualities of financial reports. So, the present research is trying to measure the relation of financial structures and ownership structures of accepted companies in capital market of Tehran with the level of disclosing of financial information of these companies by correlation analysis and regression. Accounting to the last researches done about other features of financial structures and ownership structures, the result of this research showed that thereʹs a meaningful and reasonable relation between the financial structures and ownership structures of company and the level of disclosing of information.