The purpose of this study is survey of Factors influencing voluntary disclosure of information. Disclosure of voluntary information is disclosure beyond legal obligations, which have been formulated by legislative bodies and play an important role in reducing the information asymmetry between managers and outside investors plays. Research shows that Agency theory (due to a conflict of interest between the manager and owner), signaling theory (due to asymmetric information), the theory of capital need (the need to attract foreign investors) and legitimacy theory (because of the need to continue working and social needs) are the theories that represent voluntary disclosure of information.in the case of Voluntary disclosure, managers are doing such Disclosures, when its benefits exceed its costs. In this article we review the theories of voluntary disclosure, costs and benefits of disclosure of information, Motivations to voluntary disclosure and Constraints on voluntary disclosure of information.
Khodadadi, V., & Banaie Ghadim, R. (2016). Factors influencing voluntary disclosure of information (Theories and Applications). Accounting and Auditing Studies, 4(16), 32-43. doi: 10.22034/iaas.2015.103442
MLA
Vali Khodadadi; Rahim Banaie Ghadim. "Factors influencing voluntary disclosure of information (Theories and Applications)". Accounting and Auditing Studies, 4, 16, 2016, 32-43. doi: 10.22034/iaas.2015.103442
HARVARD
Khodadadi, V., Banaie Ghadim, R. (2016). 'Factors influencing voluntary disclosure of information (Theories and Applications)', Accounting and Auditing Studies, 4(16), pp. 32-43. doi: 10.22034/iaas.2015.103442
VANCOUVER
Khodadadi, V., Banaie Ghadim, R. Factors influencing voluntary disclosure of information (Theories and Applications). Accounting and Auditing Studies, 2016; 4(16): 32-43. doi: 10.22034/iaas.2015.103442
)