M.A. Thesis:

optional information disclosure quality and value of company with advanced technology

Adopting a policy is one of the most important factors in the optimal corporate governance process based on transparency and information disclosure. In fact, disclosure methods can be considered as a mechanism for protecting the investors’ rights. In this case, information asymmetry and commission’s cost will be reduced with regard to these results. In this study, the researcher attempted to investigate the effect of advanced technology on company’s value and optional disclosure for selected companies in Tehran Stock Exchange. This study is between 2011 and 2014 and the multivariate regression was used for statistical method. As a result, the statistical test in research hypotheses indicated that there is a significant relationship between the company’s value and optional disclosure. According to the obtained coefficient, the second hypothesis indicated that there is a strong relationship in companies used advanced technology.

Keywords: optional disclosure, company’s value, advanced technology