The effect of political relations on the relationship between the type of ownership and disclosure of human resources in companies listed on the Tehran Stock Exchange

Disclosure is considered as one of the principles of accounting and based on this, all information related to the company's activities should be provided to users in a proper and timely manner. The purpose of this study is to investigate the effect of political Connections on the relationship between the type of ownership and disclosure of human resources in companies listed on the Tehran Stock Exchange. The research is applied in terms of the type of purpose and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and to analyze the hypotheses, panel analysis has been used. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1398 have been used. The results of this study showed that the concentration of ownership and managerial ownership has a negative and significant relationship with human resource disclosure; But the relationship between institutional ownership and human resource disclosure is not significant; Political connections also reinforce the negative relationship between ownership concentration and human resource disclosure; But it has no significant effect on the relationship between managerial ownership and institutional ownership with human resource disclosure.