This study empirically examines the relationship between certain board of director characteristics and the extent of voluntary disclosure in a sample of 95 publicly traded Iranian firms. Using three different dimensions of board of director namely board independence CEO duality and board ownership based on a Multiple Regression analysis, the result shows that board independence is positively related to the voluntary disclosures .We also find that firms with CEO duality are associated with lower levels of voluntary disclosures. However, our study does not find evidence to support the notion that lower board ownership is effective in improving the levels of voluntary disclosures.
کلید واژگان :Board Independence, CEO Duality, Board Ownership, Voluntary Disclosures
ارزش ریالی : 1200000 ریال
با پرداخت الکترونیک