Effective factors on the level of exposition of future information in annual reports of companies accepted in Tehran stock market

Today, exposition of information cannot be limited to the framework of financial reports. So much so that they usually expose a group of non-financial information with aim of effectiveness on the decisions of users. In accounting discipline, expositions a comprehensive word and regarded as one of accounting principle which include all important financial processes published information in annual report can be divided in to two past and future information. Exposition of past information refers to past financial results, and future exposition is information categories which include present programs and future prediction. The present research by compiling certain indexes analyzes the impact of variables like size, dept. ratio, concentration of proprietorship, company’s life span, independent auditing and profitability on the level of exposition of futures information of annual reports of 95 companies accepted in Tehran stock market in 1391. From statistical point of view, this research by utilizing correlation analysis techniques and multivariable regression analyzes research hypotheses. The findings indicate there is significant relationship between variables of size, debt ratio, the size of auditing company and profitability with the level of exposition of future information, and the relationship between variables of company's proprietorship and company's lifespan is not significant.