The impacts of product market competition on the quantity and quality of voluntary disclosures

The impacts of product market competition on the quantity and quality of voluntary disclosures

This paper presents an empirical investigation to study the relationship between product market competition and voluntary disclosure among 124 selected firms listed on Tehran Stock Exchange over the period 2004-2013. The study uses Herfindahl–Hirschman Index (HHI) and Lerner (LLIA) index to measure...

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Bibliographic Details
Main Authors: Mojgan Saeidi, Fatemeh Saraf, Mohsen Hamidian
Format: Article
Language:English
Published: Growing Science 2015-06-01
Series:Management Science Letters
Subjects:
Tehran Stock Exchange
Product market competition
Voluntary disclosures
Online Access:http://www.growingscience.com/msl/Vol5/msl_2015_48.pdf

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