The aim of this research was to determine the impact of voluntary information disclosure on informational content of share price. In this regard, future earnings response coefficient was used to determine the informational content of the share price about the future income information. Furthermore, share price synchronicity was used to evaluate the informational content of the share price about...

Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporates' financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR[i] along with financial information. To this aim, CSR was experimentally examined through four hypotheses among ...

the asian financial crisis in 1997 has awakened the regulators and corporates on the importance of corporate governance. according to agency theory, a good corporate governance system is necessary for more transparent information disclosure about the corporation. accordingly, the objective of this study is evaluating the level of disclosure in banks and examine the relationship between some fea...

There have been numerous studies on corporate social responsibility (CSR) and its relation to corporate performance. Recently, studies in this field have paid particular attention to the method of measurement in order to identify the CSR activities. One of the widely recognized measures to proxy CSR is the Environmental, Social, and Governance (ESG) score. This paper examines the relationship b...

for goal of transparency, listed companies are required to disclose their significant events, quarterly reports and the decisions taken in their general meetings. of course, when the dissemination of information might prejudice a company’s interests, it can withhold the disclosure on condition that it keeps the information confidential. this article, by using american and english experiences, s...

self-disclosure, as communication of information about one's affects, behaviors, and cognitions, has been emphasized as one of the central issues of the psychotherapeutic process. verbal and nonverbal aspects of disclosure are important factors of psychotherapeutic communication, both for therapist and patient. this paper presents an account of the development and reliability of an observationa...