Open AccessThe role of disclosure and transparency in financial reporting
Author(s) -
Shaban Mohammadi,
Behrad Moein Nezhad
Publication year - 2015
Publication title -
international journal of accounting and economics studies
Language(s) - English
Resource type - Journals
ISSN - 2309-4508
DOI - 10.14419/ijaes.v3i1.4549
Subject(s) - transparency (behavior) , business , financial system , accounting , economics , finance , political science , law
Voluntary disclosure and transparency can preserve the interests of shareholders, and the company's performance improves. in this paper, the importance of transparency in financial reporting and expressed its limitations and quality of disclosure and transparency, we express and at the end of the importance and benefits of voluntary disclosure, as well as major issues and the impact of voluntary disclosure of information in the market. we will examine.