Open AccessDisclosure Quality and Firm's Characteristics: Evidence from Iran
Author(s) -
Nasrollah Takhtaei,
Zahra Mousavi
Publication year - 2012
Publication title -
asian journal of finance and accounting
Language(s) - English
Resource type - Journals
ISSN - 1946-052X
DOI - 10.5296/ajfa.v4i2.1690
Subject(s) - quality (philosophy) , sample (material) , association (psychology) , business , accounting , regression analysis , actuarial science , econometrics , economics , statistics , psychology , mathematics , philosophy , chemistry , epistemology , chromatography , psychotherapist
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.