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The results in Table 2 indicate that the existence of external audits, there is no significant effect on mandatory disclosure requirements. According to the results, it can be stated that the other control variable is do not have significant impact on mandatory disclosure requirements. Table 3: Summarythe results of hypotheses tests

Table 2 The results in Table 2 indicate that the existence of external audits, there is no significant effect on mandatory disclosure requirements. According to the results, it can be stated that the other control variable is do not have significant impact on mandatory disclosure requirements. Table 3: Summarythe results of hypotheses tests

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The impact of corporate governance and external auditing on compliance t mandatory disclosure requirements in Tehran stock exchange listed firms
The impact of corporate governance and external auditing on compliance t mandatory disclosure requirements in Tehran stock exchange listed firms
OO Og Results of secondary hypothesisl-1 indicated that institutional ownership has a significant impact on mandatory disclosure requirements. The presence of institutional investors may be change the behavior of earnings management companies and also affect the disclosure of information. This is the result of regulatory activity that comes their institutional investors in the company. Institutional investors to use their abilities to monitor on management and_ the performance of the company depends on the amount invested. Whatever higher level of investment is m Type text or a website address or translate a document.
OO Og Results of secondary hypothesisl-1 indicated that institutional ownership has a significant impact on mandatory disclosure requirements. The presence of institutional investors may be change the behavior of earnings management companies and also affect the disclosure of information. This is the result of regulatory activity that comes their institutional investors in the company. Institutional investors to use their abilities to monitor on management and_ the performance of the company depends on the amount invested. Whatever higher level of investment is m Type text or a website address or translate a document.
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