Disclosure Quality and Firm's Characteristics: Evidence from Iran

Nasrollah Takhtaei, Zahra Mousavi

Abstract


Our paper aims to examine the relationship disclosure quality and Firm characteristics for a sample of 80 firms listed in the Iran financial market during 2006-2009. We use a linear regression analysis to examine the association between the disclosure quality and firm's characteristics measured by variables such as Current ratio, Acid ratio, Firm Size and P/B ratio.The results of study show that the disclosure quality is having positive and significant relation with Current Acid and P/B ratios. Also, we find that there is a significant and negative association between disclosure quality and Firm Size.

 


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DOI: http://dx.doi.org/10.5296/ajfa.v4i2.1690

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