The effect of corporate governance on relationship between fair disclosure and time structure of liabilities

Financial resources are limited. Companies are looking for solutions to obtain limited financial resources and their financial resources are a priority. That is, they are looking for cheap financial resources. Obviously, one of the ways to reduce risk is proper disclosure and corporate governance. Regarding the importance of this issue; In the current research, the researcher investigated and evaluated the effect of corporate governance on the relationship between fair disclosure and the time structure of debts in companies listed on the Tehran Stock Exchange. in this way; The number of 137 companies admitted to the Tehran Stock Exchange for a period of 5 years from the beginning of 2016 to the end of 2011 was selected through systematic sampling and the necessary data were extracted and the developed hypotheses were tested. After passing the mentioned steps; It was concluded that between fair disclosure and time structure of debts; There is a negative and significant relationship and corporate governance; This significantly strengthens the negative association.