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...

optimal level of regulation and regulatory reform seem to be an undisputed objective . however, in the context of financial regulation there are differences and disagreements over the optimal level of disclosure of information and capital adequacy standards. in this paper, instead of offering a substantive solution , we argue for a competitive process through which the optimal level of disclosu...

The study investigates the differences in the disclosure practices (mandatory and voluntary) for 60 Jordanian companies listed in Amman Stock Exchange (ASE), before the regulations (1996) and after (2003). The evaluation is conducted using the mandatory and voluntary indices. Furthermore, the relationship between mandatory and voluntary disclosure will be tested in order to determine the effect...

According to the disclosure motivation, information disclosure of listed companies can be divided into mandatory and voluntary information disclosure. The mandatory information disclosure can no longer meet the information demand of investors, while voluntary information disclosure is getting more recognition. This paper introduces the relevant literature of voluntary information disclosure, an...

According to agency theory, board of directors plays an important monitoring role in reducing information asymmetry and increasing the transparency of financial statements and social responsibility. This research is concerned with examining board diversity and social responsibility of the firms listed on the Tehran Stock Exchange during the years 2011-2015. To do so, a sample of 98 firms was se...