M.A. Thesis:

Determinants of corporate risk disclosure

Abstract Due to the competitive environment and changing business conditions, the most important issue for companies is their credibility and acceptability level. Disclosure is considered as one of the accounting principles, Based on this principle, we should all be properly and timely information about the activities of the company subjected to the various users. Conclusion In this study we sought to examine the risk factors disclosure. The study sample consisted of 100 companies for the period 2011 through 2015. Researcher firms listed in the Tehran Stock Exchange using statistical tests, trying to find an answer to this question is whether there is relation between the size of the company, the profitability, ownership structure, the number of independent members of the Board of Directors and the Risk Disclosure? Based on the results and statistical tests can be at the level of 5 percent It can be said that a significant positive relationship between firm size, the number of independent members of the board of directors and corporate risk is the risk disclosure and there is no significant relationship between ownership structure and profitability with risk Disclosure of companies.

Keywords: Key words: Company size, profitability ratio, ownership structure, the number of independent members