Main Article Content
To restrict undesirable investor’s perception and create awareness about future prospects, companies may make voluntary disclosure. Providing voluntary information about identification, measurement and disclosure of accounting numbers in financial statements lead to attract investors and effectively help to improve the company's financial position and managerial popularity. In this regard, data of selected 124 firms, over the period of 2013-2020 were analyzed to examine the relationship between variables to test the hypothesis through panel data structure. By testing research hypothesis and with the respect to significant level of hypothesis there is positive significant relationship between firm size and voluntary disclosure quality and there is inverse significant relationship between debt ratio, profitability ratio and voluntary disclosure quality and there is significant difference between effective factors for voluntary disclosure of information among different industries.
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