Voluntary disclosure ,is disclosure of information beyond the legal obligations that have been formulated by legislative bodies. The purpose of this research is to study the influence of effective factors on the quality of Voluntary disclosure in firms listed into the Tehran Stock Exchange (TSE). Therefore, the required data was gathered from 98 companies which were the members of the Tehran Stock Exchange during years 2008-2013 by making use of Rahavard Novin software and TSE site. The statistical technique used to test the hypotheses is the Multivariate Regression. To measure the quality of the Voluntary disclosure, a diagram formed from 70 items based on Iran’s accounting standards and the other rules was used. The results shows that variable such as the complexity has a positive meaningful relation with the quality of voluntary disclosure of information, whereas variable such as financial leverage has a negative meaningful relation with the quality of voluntary disclosure of information, Also results show that there is no meaningful relation with growth opportunity and the quality of voluntary disclosure of information.

Fazalah Lak

Papers

Survey the effective factors on the quality of voluntary disclosure in the firms listed in Tehran Stock Exchange (TSE)