Firms Characteristic and Firms Disclosure Quality in Firms Listed in Tehran Stock Exchange
Published: 2014
Author(s) Name: Ghasem Hosseinzadeh, Saeid Jabbarzadeh Kangarlouei, Morteza Motavassel |
Author(s) Affiliation: Department of Accounting, Science and Research Branch, Islamic Azad University, West Azarbyjan, Iran
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Abstract
The aim of this study is to investigate the relationship between firms characteristic and firms disclosure quality in firms listed in Tehran Stock Exchange (TSE). To do so, 89 firms of TSE are selected to be studied during the period of 2004 to 2012. To determine the rank of financial information dis-closer (timeliness and reliability), annual scores of firms dis-closer quality is used. Firms characteristics considered in this study are firms size, firms age, firms profitability, income before interest and tax, industry type, financial leverage, audit firms size, and ownership structure. The results show that financial leverage (timeliness and reliability)has a significant negative and firms age (reliability) has a positive impact on firms dis-closer quality.
Keywords: Firms Characteristic, Firm’s Discloser Quality, Tehran Stock Exchange
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