The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information

Disclosure of information as an element of financial reporting system is affected by many factors of organization: among these factors, organizational concentration is very important. Because we have expected in the decentralization organization, with the development of accounting information systems, disclosure of information extensively aggregated. Therefore purpose of this study is an investigation the impact of organizational centralization on both forms of disclosure of information (mandatory and voluntary). In this regard with data collection related to the organizational concentration of the listed companies in Tehran Stock Exchange by questionnaire of Robbins's organizational centralization in 2015, the effect of organizational centralization on the disclosure has been studied. The results show that organizational centralization has affected on mandatory and voluntary disclosure of information is very significant, and information disclosure level is reduced to more centralized organizations. This finding help to development of literature related to factors affecting the disclosure of information, also its help manager in making good decision in the organization and finally it helps in transparency of information and improved economic decision-making.