چکیده:
Today's disclosure of information is not limited to financial information in the
context of financial reports, but they often reveal a bunch of non-financial
information to influence the decisions of users. In the accounting culture,
disclosure is a generic term and is classified as one of the accounting principles
that incorporates all financially important processes and affects all aspects of the
financial information. The information published in the annual report can be
derived from past information and future information. The classification of past
(historical) information refers to past financial outcomes and future disclosure is a
class of information that includes current and future projections. For this purpose,
the present study investigates the factors affecting the disclosure of information
that predicts the future status of accepted companies in the Tehran Stock Exchange
during the period of 2008-2014 For this research, 86 companies were surveyed
during this period. In this regard, variables such as company size, financial
leverage, profitability and type of audit were considered as factors influencing the
disclosure of information that predicted future status. Multiple regression analysis
was used for testing, and their significance was determined using t and F statistics.
Finally, it was found that corporate size, profitability, and type of audit had a
positive impact on the disclosure of predictive future information, while financial
leverage did not.
خلاصه ماشینی:
Thus, the first hypothesis of this study is the relationship between firm size and accounting information disclosure level there is a significant future, is confirmed.
• The second hypothesis: financial leverage predictive information disclosure of the company's future status had a significant effect.
The company's financial leverage is expected to impact the accounting for future information disclosure level is not.
The present study was developed by compiling indices to examine the effects of variables such as size of company, financial leverage, company profitability and type of audit on the level of disclosure of future information in the annual reports of 86 listed companies in Tehran Stock Exchange during the years 2009-2014.
The research findings show that there is a significant relationship between the size of the company, the company's profitability and the type of audit with the level of disclosure of future accounting information.
There was no significant relationship between financial leverage and disclosure level of future accounting information.
3. Based on the results of the fourth hypothesis, which examines the relationship between the type of audit and disclosure status of the company's future situation, there is a direct and significant relationship between the type of audit and the level of disclosure of future accounting information.
Also, according to the findings of this research, disclosure is generally in line with the predictions of financial theory, in which more general information increases the company's value by reducing the cost of capital or increasing cash flows to shareholders or both.