The relationship between structure of companies and disclosure levels Hosseinpoor Saeeda, Garkaz Mansourb,*, Shurvarzi Mohamadrezaa aDepartment of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran bDepartment of Accounting, Ali Abad katoul Branch, Islamic Azad University, Ali Abad katoul, Iran *Corresponding Author,
Abstract One of the basic and influencing requirements impacting the accounting information is the quality and level of exposure used in the preparation of information. Some researchers have stated that the level of information disclosure of listed companies varies from company to company. Some researchers have stated that the level of information disclosure of the companies varies from company to company. So to understand the differences in the level of corporate disclosure and to understand the behavior of corporate disclosure, we study the relationship of some features related to corporate structure, including the distribution of property, liability, corporations’ age and size with the disclosure level in this research. To test the hypothesis of research, multiple linear regression models in cumulative data on a sample of 89 companies, based on data accumulated during the year 0226 to 2011 were used. The overall result of the testing research hypotheses indicate that there is a significant relationship between the variables of age and size of the corporations with the level of disclosure, but there is no significant relationship between the company's debts, distribution of property with the level of disclosure. Top Keywords Disclosure level, corporation size, corporation age, corporation debts, distribution of properties. Top |