نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناسی ارشد حسابداری، دانشکده حسابداری و مدیریت، مؤسسه آموزش عالی هاتف زاهدان (نویسندۀ مسئول)
2 دکتری تخصصی حسابداری، دانشکده حسابداری و مدیریت، مؤسسه آموزش عالی هاتف، زاهدان
3 کارشناسی ارشد حسابداری، دانشکده حسابداری و مدیریت، مؤسسه آموزش عالی هاتف، زاهدان
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Background: The purpose of this study was to investigate the final effect of mandatory and voluntary disclosure of information on the value of insurance companies listed in Tehran Stock Exchange.
Method: The population of this research study was the insurance companies listed in Tehran Stock Exchange and the sample consisted of 22 companies. In terms of purpose, this study is applied, and is of descriptive-correlational type. The research data were from insurance companies listed in Tehran Stock Exchange during a five-year period from 2014 to 2018. The data were obtained from Rahavard Novin Software as well as some data from Social Security Website. The data were analyzed using Eviews 9 Software.
Findings: The findings of the study were obtained using F-Limer Tests as well as Durbin-Watson Test and Hausman Test, which finally showed that there is a significant relationship between mandatory and voluntary disclosure of information and company value.
Discussion: Disclosure is a factor influencing the value of a company because it expresses all the commercial and financial realities of the company and can enhance investors’ confidence, leading to an increase in the company’s stock price, followed by an increase in the company’s value and shareholders’ wealth. As a result, companies need to be more careful about disclosing their accounting information.
کلیدواژه‌ها [English]
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