Information Disclosure in the Iranian Capital Market
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 10
Abstract
Disclosure is an encompassing term in accounting field and almost involves all of the financial reporting processes. One of the first principles of accounting is the disclosure of all the important facts regarding the events ,and financial activities of businesses specially the public limited companies. The terms such as sufficient, appropriate and complete are the properties which are mostly expressed for the definition of disclosure .Disclosure increases the transparency and market transparency is one of the main mechanisms for reducing the information asymmetry between the participants in capital market Disclosure will help both shareholders and other participants in financial markets to organize their activities in an appropriate manner. By appropriate disclosure of information, investors can buy and sell their shares properly and have more control over the company. In this paper first the concept of information disclosure was definbed.in next section the methods of disclosure were described and in the final section, the information disclosure rules in Tehran stock exchange were studied.
Authors and Affiliations
Nasrollah Amouzesh| Department Of Accounting, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran, e_amouzesh2011@yahoo.com, Zahra Moeinfar| Department Of Accounting, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran, Zahra Mousavi| Department Of Accounting, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran
Keywords
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