Some Factors that Influence the Quality of Voluntary Disclosure

نویسندگان

arash tahriri Assistant Professor of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.

Kaveh Mehrani Associate Professor of Accounting, Faculty of Management, University of Tehran, Tehran, Iran

Khadijeh Rabiee Department of Accounting, Payame Noor University ,Iran

چکیده مقاله:

The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the evaluation of voluntary disclosure quality. In this study, first nine factors influencing the evaluation of voluntary disclosure quality were obtained through semi-structured interviews with 17 accounting and auditing elites. Then the effect of the nine factors on the quality of voluntary disclosure was statistically analyzed. The required information was collected from 384 questionnaires electronically through distribution in social networking groups between professors and accounting experts. Data analysis was performed by SPSS24 and AMOS24 software using structural equation modeling. Among the factors determined by the elite, factors such as access to voluntary information, form of voluntary disclosure, voluntary disclosure, attention to the type of industry and information users, having qualitative information characteristics, analytical disclosure and future disclosure had a significant and positive impact on the evaluation of voluntary disclosure. In addition, providing comparative information and non-financial statistics did not have a significant effect on the evaluation of the quality of voluntary disclosure

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