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
Related Articles
- EP ID EP5489
- DOI -
- Views 326
- Downloads 10
History, characteristics and elements from the late forties to the eighties child itinerary
A good travel habits of the past and recreation for humans has ever been Each age group from young children to seniors aging, enjoy it constantly recalled their memories of it. Travel literature is a kind of interdiscipl...
Guidelines to Reducing Fatigue in Seafarers
Fatigue is a symptom of affective scattering after years of hard working. Considering the hard, and sometimes, intolerable working conditions of the seafarers, fatigue seems to be widely common in this job. The present...
Study the Effects of organizational culture on job satisfaction (Kermanshah Province Office)
The present study attempts to study the effect of organizational culture on job satisfaction considering organizational commitment and social capital based on the structural equations model in Kermanshah Province Office....
The Effects of George Poliya’s Problem Solving and Brainstorm Active Methodologies on The Educational Progress of Fifth-Grade Male Students in the Social Training Course in Andimeshk
The present study is to investigate the effects of the problem solving and the brainstorm active teaching methodologies on the educational progress of fifth-grade male students in the Social Training Course in Andimeshk...
Economic and Technical Comparison of CornStalks and Banana Peelfor Electricity Production from WastesBiogas
Organic materials, human, plant and animal wastes are recyclable and under particular conditions,methane gas could be produced out of them.The result of analysis reactions that has invented methods for converting human a...