The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation Going Concern.

The present paper aims to investigate the effect of environment disclosure, human resources and objectives and management plans on corporation' going concern in Tehran Stock market. To this end, two variables, sale growth rate and operational profit rate were considered as evaluation indices for corporation' going concern and three variables, environment disclosure, human resources and objectives and management plans are indices of accounting reports. 88 company were studied. In this study, descriptive statistical methods like calculation of statistical parameters, and inferential statistical methods including linear regression was used. The result of study indicates that there has been no relationship between generality accounting reports and corporation' going concern.