EXAMINING THE DETERMINANTS OF CORPORATE GOVERNANCE DISCLOSURE IN THE TEHRAN STOCK EXCHANGE

Abstract

The main purpose of the present research is the examining Determinants of corporate governance disclosure in the Tehran Stock Exchange. Correlational research methodology used in this study and the types of research is descriptive and also it is an Expose-Facto research. The population of the study was all company that listed in Tehran Stock Exchange. According to Cochran sampling, the sample size of this research was set at 200 that selected simple (They were includes 200 companies in 40 industry groups). In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used. The results K-S Test shows the test distribution is not Normal. So re-running the test and the results in Table (3) is observed that a significant amount of initial data from which the natural logarithm (Ln (V)) has been more than 0.50, therefore, with a 0.95 Confidence level, data distributions are normal. So we can use Multi Regression to test the hypothesis of the research. In order to determine the relationship between the variables of the study, the SPSS tool has been used. Findings show that board composition the size of the board, role duality, percentage ownership of institutional shareholders, number of shareholders and despite internal auditors have impact on disclosure of corporate governance