Information Voluntary Disclosure and Cost of Debt Case of Iran
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 4, Issue 6
Abstract
In this research we examine the relationship between information voluntary disclosure and cost of debt in the companies listed in Tehran Stock Exchange from 2001 to 2010. For measure the amount of information voluntary disclosure in annual reporting, a list of cases of voluntary disclosure provided with study cases which considered in consideration accounting standards and obligations and laws which are in reporting information. Also the financial expense of the firms has been used as a benchmark of the cost of debt and an index for using the long-term financial resources for financing. The correlation analysis on the 52 listed companies in Tehran Stock Exchange during a ten-year period is used in order to test a probable relationship between information voluntary disclosure and Cost of debt. The results from analysis of collected data indicate that there isn't any significant relationship between the amount of information voluntary disclosure and Cost of debt.
Authors and Affiliations
Iman Dadashi*| Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran, Idadashi@gmail.com, Samira Zarei| Department of Accounting, West Tehran Branch, Islamic Azad University, Tehran, Iran, Behnam Dadashi| Master of Economics, Zahra ahmadlou| Department of auditing, auditing branch of Tehran municipality, Tehran, Iran
Keywords
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