Determinants of Corporate Governance Disclosure

This research aims to examine the factors influencing the extent of disclosure on corporate governance in Tehran stock exchange. In this study, we focus on a sample of 121 companies listed on the Tehran stock exchange for a period of five years (2009-2013). Our results show that companies which disclose more about corporate governance are those characterized by the highgrowth potential, whose leaders do not stack as the chairman of the board of administration andgeneral director, but there was no significant relationship between the level of corporate governance disclosure and Ownership concentration

Keywords:

Corporate Governance Disclosure , Corporate Governance , Disclosure , Transparency