Document Type : Original Article
Authors
1
Assistant Professor, Islamic Azad University, Yazd Branch, Accounting Department, Yazd, Iran
2
Master's student in accounting , Islamic Azad University, Yazd Branch, Yazd, Iran
10.48301/kssa.2023.363935.2302
Abstract
The current research aims to investigate the relationship between company characteristics, corporate governance and stakeholder power with forward-looking disclosure; which is practical in terms of purpose, correlational and post-event in terms of descriptive method. The statistical population of the research is the companies admitted to the Tehran Stock Exchange during the years 2012 to 2019, and 93 companies were selected for review using the elimination sampling method. In this research, to measure the characteristics of the company, such as company size, profitability, financial leverage, liquidity, dividends, CEO hypotheses, number of board meetings, audit quality, auditor's opinion, percentage of institutional ownership and concentration of ownership, and to measure the power of beneficiaries from the power of creditors. Public pressure and employee power have been used. In order to increase the degree of confidence in the results of hypothesis testing, static and dynamic panel data regression method was used. The findings of the research in both static and dynamic states indicate that in all three research hypotheses, the characteristics of the company, corporate governance and the power of stakeholders have a significant effect on the level of prospective disclosure, and as a result, the three research hypotheses are accepted.
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