The role of disclosure and transparency in financial reporting


  • Shaban Mohammadi Department of Accounting, Quchan Branch, Payam noorUniversity, Quchan, Iran
  • Behrad Moein Nezhad





Transparency, Voluntary Disclosure, Information Disclosure, Investors, Information Risk.


Voluntary disclosure and transparency can preserve the interests of shareholders, and the company's performance improves. in this paper, the importance of transparency in financial reporting and expressed its limitations and quality of disclosure and transparency, we express and at the end of the importance and benefits of voluntary disclosure, as well as major issues and the impact of voluntary disclosure of information in the market. we will examine.


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