The paper investigates the relationship between ownership structure and disclosure quality. The investigation has been performed using panel data procedure for a sample of 80 Iranian listed companies on the Tehran Stock exchange during 2010-2014. The license of the firms’ disclosure quality which is published by the Organization of Tehran Stock Exchange is used to measure the disclosure quality, and for better understanding of the ownership structure, this structure is divided into two classes of government and managerial ownership. The results of the study revealed that managerial ownership has a negative and significant effect on disclosure quality, but no significant relationship was observed between governmental ownership and disclosure quality
کلید واژگان :Ownership structure, Gowenmental ownership, Managerial ownership, Disclosure quality
ارزش ریالی : 300000 ریال
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