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Current corporate financial disclosure practices in the Middle East

journal contribution
posted on 06.12.2017, 00:00 by Soheila MirshekarySoheila Mirshekary, M Gaffikin
Corporate financial disclosure is one of the processes through which an organization communicates with the outside world. The purpose of the paper is to examine the degree of corporate disclosure in the Middle-East utilizing data from Iranian companies. Economic iiberalization, globalization of enterprises, mergers, acquisitions and deregulation have spread rapidly in the Middle East. The case of Iran is of particular interest, not only because of recent changes in the business environment and financial reporting requirements, but also, because of the Iranian government liberalization, consideration was given to reforms to commercial accounting. Using disclosure index, we found that the level ofdisclosure (62%) is comparable with the developed countries. The outcome of the research shows the disclosure level is the same for all industry categories and also there is no difference on the level of disclosure between companies listed on the Tehran Stock Exchange (TSE) and unlisted companies.

Funding

Category 1 - Australian Competitive Grants (this includes ARC, NHMRC)

History

Volume

2

Issue

2

Start Page

105

End Page

118

Number of Pages

14

ISSN

0972-7302

Location

New Delhi, India

Publisher

Serials Publication

Language

en-aus

Peer Reviewed

Yes

Open Access

No

Era Eligible

Yes

Journal

International journal of applied business and economic research.