Determinants of Disclosure Quality: Empirical Evidence from Iran

Nasrollah Takhtaei, Zahra Mousavi, Mohammad Tamimi, Iman Farahbakhsh

Abstract


In this study, we investigate whether quick assets ratio, current assets ratio, ROE, ROA, and financial leverage ratioas information disclosure quality determinants are related to information disclosure quality. Based on 240 Iranian firm-year observations over the period from 2006 to 2008, we find that quick assets ratio is negatively and significantly associated with information disclosure quality, however current assets ratio, return on equity (ROE), return on assets (ROA), and financial leverage ratio are positively and significantly associated with disclosure quality. 


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DOI: https://doi.org/10.5296/ajfa.v6i2.6693

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