Relationship between company-specific characteristics and voluntary disclosure of accounting ratios

The purpose of this study was to investigate the relationship between company-specific characteristics and voluntary disclosure of accounting ratios. The spatial realm of companies listed on the Tehran Stock Exchange and the realm of time between 1393 and 1399 and 136 companies have been selected as a statistical sample by the method of systematic elimination. For data collection, reference to financial statements, explanatory notes and stock exchange monthly, and in order to describe and summarize the data, descriptive and inferential statistics have been used. In data analysis, F-Limer test, Hausman test and to confirm and reject the hypotheses (Ives software) have been used. The results showed that between the specific characteristics of the company, including the size of the company; Profitability; Financial Leverage; There is a significant relationship between liquidity and company efficiency with voluntary disclosure of accounting ratios.