| Autor: | دکتر اسفندیار ملکیان, دکتر علی ثقفی |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 1998 |
| Předmět: | |
| Zdroj: | بررسیهای حسابداری و حسابرسی, Vol 6, Iss 1 (1998) |
| Druh dokumentu: | article |
| ISSN: | 2645-8020 2645-8039 |
| Popis: | This study concerns the examination of the extent of financial statement disclosure and its relationship with certain characteristics of the firm. It was hypothesized that there is a relationship between the extent of disclosure and: 1) size of the firm, 2) the ratio of firms' debt to stockholders' equity, 3) net sales, 4) the ratio of net income before tax to net sales, and finally 5) the ratio of net income before tax to stockholders' equity. To test the research hypotheses, a comprehensive list of items to be diclosed in published financial statement was developed. Then, independent variables were regressed against the dependent variable both individually and collectively. It was found that there was a significant relation between the first four of the five independent variables and the dependent variable. Yet, the last hypothesis dealing with the relationship between full disclosure and the ratio of net income before tax to stockholders' equity could not be supported. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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