Current research is considering the relationship between financial and non-financial factors with disclosure quality of information of companies listed on Tehran stock exchange during 2007-2012. For assessing disclosure quality, the information resulted from ranking companies listed in Tehran stock exchange have been used. Financial variables of the research include Return On Asset (ROA), operating cash flow scaled by total assets, total liabilities scaled by shareholders’ funds and ratio of market value to book value of equity and non-financial variables includes ratio of number of traded share to issued share, ratio of number of days with a non-zero volume to total number of trading days, changes in the management and log of the number of pages in the annual report. Findings showed that there is relationship between disclosure quality with ROA and ration of operational cash flow, and except the number of traded shares to issued share other non-financial variables have significant relationship with disclosure quality.
کلید واژگان :Disclosure quality, financial factors, non-financial factors.
ارزش ریالی : 600000 ریال
با پرداخت الکترونیک