Firms Characteristics and graphs voluntary disclosure in the Annual reports of the Iranian companies

Nowadays، in complex economic environment، financial reporting along with full disclosure of information is necessary. Graphs are part of information voluntary disclosure. The purpose of this study is to examine firms، Characteristics and graphs voluntary disclosure in the Annual reports of the firms listed on Tehran stock exchange. One of the voluntary disclosure areas is graphical presentation in annual reports. In this regard the effects of the type of auditor، ownership structure، profitability، and firm size on graphs voluntary disclosure were examined. For this purpose، 4 hypotheses were designed. The finding of this research indicate that there is no significant relationship between the type of auditor، ownership structure، profitability، and firm size and graphs voluntary disclosure.