ZANDI, Gholamreza; SHAHABI, Alireza - In: Journal of Accounting and Management Information Systems 11 (2012) 4, pp. 564-586
This paper seeks whether the voluntarily information disclosed by public companies listed on the TSE where the institutional blockholders possess the Direct Benefit of Control (DBC) is useful and relevant information as a proxy for presenting true financial picture. We assumed that the relevant...