نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری،پردیس البرز دانشگاه تهران، تهران، ایران
2 دانشیارحسابداری، دانشکده مدیریت دانشگاه تهران، تهران، ایران
3 استادیار حسابداری، دانشکده مدیریت دانشگاه تهران، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of the present study is to develop an optional model of voluntary disclosure of indigenous information disclosure, with the view that the tools used in internal research due to its external origin and focusing on the number of disclosures may not be a suitable criterion for measuring information disclosure quality, thus providing a new tool. And it is necessary. The research method was qualitative and data were collected through interviews with experts in the field of disclosure. In the present study, the text of the initial interviews was studied according to the purpose of the study. Six themes were used to analyze the data. The results showed that in order to evaluate the quality of voluntary disclosure, nine factors, how to access information (official and unofficial sources), form of information, volume of information, attention to the type of industry and users of information, having qualitative information characteristics, providing information Comparative; presentation of non-financial statistics; presentation of analytical information; presentation of future company information respectively
کلیدواژهها [English]