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 332
- Downloads 10
4The Relationship Between Religious Attitude, Social Relationship with Happiness of College Students
The purpose of this study is to investigate The relationship between religious attitude, social relationship with happiness of college students in Urmia university. The study population was all college students of the Ur...
Identification and Ranking Deterrent Factors of People with Physical and Dynamic Disabilities from Participating in Sports
This study aimed at identify and rank the factors that didn't let Shiraz city people who have physical and dynamic disabilities do physical activities. Present field study was a descriptive one. Statistical population of...
The Relationship between Religion and Individuals’ Character
Religion is often defined as a set of beliefs that explain the world and the universe. Religion is generally born out of culture where members of the culture create a system of beliefs and values. They also establish sym...
Legislative protection of children against sexual harassment in national and international documents
Children are among the poor strata of criminal society that support of them by the legislature with respect to their physical and psychological status is of great importance. Sexual harassment is an instance of the child...
Essential oil content and composition of Lippa citriodora as affected by drying method in full flowering stages
The aerial parts of Lippa citriodora (Verbenaceae) were collected at the fullflowering stage and dried by three different drying methods (sun-drying, shade-drying and oven-drying at 60 °C). The essential oils of every tr...