Title : ( The Relation between Financial Information Transparency and Firms Characteristics of Listed Companies in Tehran Stock Exchange )
Authors: Mahdi Salehi , Mahdi Moradi , Ali Mansoury ,
Full TextAbstract
In this study, the transparency of listed companies on Tehran Stock Exchange is measured by determines transparency scales in Bushman et al. (2004). The characteristics of companies are classified into two groups of variables: Structural (size and leverage) and related to market (type of industry and listing status) during 2010. Spearman and Pearson correlation coefficient is employed to examine hypothesis and logistic regression is used to design the model to measure the transparency. Results show that 90% level of significance is transparency of financial information is related to companies’ size and listing status and does not have any dependency on lever scale and type of industry.
Keywords
, Transparency criteria, transparency of financial information, characteristics of companies.
@article{paperid:1026503,
author = {Salehi, Mahdi and Moradi, Mahdi and Ali Mansoury},
title = {The Relation between Financial Information Transparency and Firms Characteristics of Listed Companies in Tehran Stock Exchange},
journal = {African Journal of Business Management},
year = {2012},
volume = {6},
number = {5},
month = {February},
issn = {1993-8233},
pages = {1906--1915},
numpages = {9},
keywords = {Transparency criteria; transparency of financial information; characteristics of companies.},
}
%0 Journal Article
%T The Relation between Financial Information Transparency and Firms Characteristics of Listed Companies in Tehran Stock Exchange
%A Salehi, Mahdi
%A Moradi, Mahdi
%A Ali Mansoury
%J African Journal of Business Management
%@ 1993-8233
%D 2012
