M.A. Thesis:

Financial performance, ownership structure, the Audit Committee and Corporate Governance Disclosure

In order to make investors aware of future prospects, goals and strategies of the company, the managers commit Voluntary Disclosure of the information. This study investigates the impact of financial performance, managerial ownership (ownership structure) and the Audit committee on Voluntary Disclosure of accepted companies in Tehran Stock Exchange to this effect, to carry out the study, the information of 130 active companies in the Stock Exchange was collected and analysed using statistical softwares from 2011 to 2015. According to the research results and statistical examinations, with 5% error it could be announced that there is a significant relationship between financial performance and Voluntary disclosur, But not between Audit committee and board of directors ownership percentage

Keywords: voluntary Disclosure, Financial Performance, Ownership Structure, Audit Committee.