Developing pattern of Voluntary disclosure: the measure for management accounting

Voluntary disclosure is one of the most important management tool to transfer the data on financial performance of companies to investors, creditors and other stakeholders. One of the main reasons for the request for voluntary disclosure, agency and asymmetric information. This study to develop a suitable model of voluntary disclosure study the scope of the voluntary disclosure literature and have designed a model consisting of ten dimensions of 233 items that The validity and reliability were approved by the experts. the model were evaluated among the 146 companies listed in Tehran Stock Exchange during the period 92-88 . The findings indicate a high correlation between the items specified in dimensions with the total score of dimensions. The high correlation of the total score of voluntary disclosure with each dimension total score represents the construct validity of model. The reliability coefficient of a designed tool is 0.8 . developed model from the perspective of experts and correlation analysis has high reliability and validity and can be used by managers to improve the information Transparency.