List of Articles Disclosure Quality

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  1 - The impact of CEO Characteristics and Audit Market Competition on Disclosure Quality and Financial Comparability
  Samaneh  Edalati Shakib
  Objective: Nowadays, considering the competitive environment and changing business conditions, the most important issue for companies is their credibility and level of acceptance. One of the important tools to show this is the ranking of companies. In fact, the company' More

  Objective: Nowadays, considering the competitive environment and changing business conditions, the most important issue for companies is their credibility and level of acceptance. One of the important tools to show this is the ranking of companies. In fact, the company's ranking can be a sign of its creditworthiness. Regarding this, most countries have ranked companies listed on their stock exchanges. The study examines whether the CEO’s characteristics are associated with financial information's disclosure quality and comparability. Manuscript profile
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  2 - The Relationship between Disclosure Quality and Stock Liquidity in listed Companies on Tehran Stock Exchange
  احمد یعقوب نژاد علی ذبیحی
  This study examines relationship between disclosure quality and stock liquidity in Tehran stock exchange. We use a sample of 72 listed companies over a five-year (1383-1387). Results in other countries show that improving disclosure quality decreases information asymmet More

  This study examines relationship between disclosure quality and stock liquidity in Tehran stock exchange. We use a sample of 72 listed companies over a five-year (1383-1387). Results in other countries show that improving disclosure quality decreases information asymmetry. So stock liquidity increases  to decline information asymmetry. The focal  point of our study is improving disclosure quality resulting in  more stock liquidity .The multivariate pooled regression model is used to examine the hypotheses. However, we do not find any significant association between disclosure quality and stock liquidity. Manuscript profile
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  3 - The quality of critical accounting procedures effect on information asymmetry
  Hossein Jahangirnia Feridoon Rahnamay Roodposhti hamidreza vakilifard
  The purpose of thisresearchis to determine the quality of four of the critical accounting or principal proceduresdisclosure, including how to identify bad debt provision, depreciation method, pension benefits plans, and evaluating inventory on information asymmetry. The More

  The purpose of thisresearchis to determine the quality of four of the critical accounting or principal proceduresdisclosure, including how to identify bad debt provision, depreciation method, pension benefits plans, and evaluating inventory on information asymmetry. The disclosure quality scorein the annual financial statements and board of directors report have investigated by researcher-made checklist rely on Tehran stock exchange requirements for sample firms. Data derived from all firms listed in the Tehran Stock Exchange thatachieved with screening method ina 14-years period from the years 2000 to 2014. To test the hypothesis, spss and Eviews softwaresand panel data with random effects is used. The results show that there is a significant negative relationship between disclosure quality of critical accounting procedures and information asymmetry. In other words, increase the quality level of disclosure practices critical accounting procedures in the financial reports of companies is to reduce information asymmetry Manuscript profile
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  4 - An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran stock exchange
  دکتر بهمن بنی مهد محسن محسنی شریف
  In this paper, we have examined the determinants of ranking firms in TehranStock Exchange on the bases of timeliness and disclosure quality. Study sample are311 firms. We have found there is no relation between return on asset , auditor type,financial leverage and firm More

  In this paper, we have examined the determinants of ranking firms in TehranStock Exchange on the bases of timeliness and disclosure quality. Study sample are311 firms. We have found there is no relation between return on asset , auditor type,financial leverage and firm type with financial statements timeliness . But, there is apositive relation between firm size and industry with financial statements timelinessin study sample. We have also found a negative association between auditor reporttype and governmental ownership with the timeliness of financial statements.The results of this study show that in emerging markets such as Tehran capitalmarket, financial statements timeliness is more depend on audit report type. That is,when the audit report is unqualified , financial statements timeliness would decrease. Manuscript profile
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  5 - Disclosure Quality and Economic Consequences of Accounting Information
  Roya Darabi Hassan Chenari Bouket Marjan Mahmoodi Khatami
  The aim of this study was to examine the relationship between disclosure quality and economic consequences of accounting information in firms listed on the stock exchange in Tehran. Information required for the study of the financial statements of 81 firms in the period More

  The aim of this study was to examine the relationship between disclosure quality and economic consequences of accounting information in firms listed on the stock exchange in Tehran. Information required for the study of the financial statements of 81 firms in the period 1393-1389 were collected. The study follows research Nikoomaram et al and (2014) Elzahar et al (2015), Economic consequences of accounting information through criteria to Tobin’s Q and cost of equity has been used. The results of the study showed that significant negative relationship disclosure quality and economic consequences of accounting information. In other words, to improve the disclosure quality, Economic consequences of accounting information is reduced. Manuscript profile
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  6 - Explain the Information Effect of Stock Liquidity on Dividend
  Hamireza Kordlouie Mehrnoosh Ebrahimi
  In the current study, the information effect of liquidity on the dividend payouts was investigated in the companies listed on the Tehran Stock Exchang., that from the data on 102 companies for the years 2006-2015 were used and the model was estimated in Stata15 software More

  In the current study, the information effect of liquidity on the dividend payouts was investigated in the companies listed on the Tehran Stock Exchang., that from the data on 102 companies for the years 2006-2015 were used and the model was estimated in Stata15 software by using panel logit (tobit) method. The study explores the relationships by using the moderating variables of information disclosure quality, free float and information asymmetry. Moreover, different liquidity measures (Amihud- Corwin and Schultz-the proportion of zeroreturns) were used to generalize the results for other cases.The results indicate that various liquidity factors have significant effects on profit sharing. When the liquidity index is the proportion of zero returns, the effect of moderating variables on the profit sharing is greater than the other variables. Moreover, according to the results of the moderating variables, when the float is the moderating variable, it leads to an increase in the liquidity index effect.According to the results, the liquidity and moderating variables have greater impacts on the cash dividend ranked by the cash flow from the operating activities (DVC) compared with that of the dependent variable of cash dividend ranked by earnings (DVE). It should be noted that the DVC, DVE, and liquidity variables were not endogenous. Therefore, it is confirmed that there is a one-way causality from liquidity towards DVC and DVE. Manuscript profile
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  7 - The effect of firm size on the relation between disclosure quality and cost of equity interest of listed companies in Tehran stock exchange
  بیتا مشایخی سوران فرهادی
  Accurate and timely disclosure of information is one of the important tools of corporatemanagers which reduce the cost of capital. However, larger companies gain more benefitthan smaller companies because of improve and raising the level of disclosure. In this study,the More

  Accurate and timely disclosure of information is one of the important tools of corporatemanagers which reduce the cost of capital. However, larger companies gain more benefitthan smaller companies because of improve and raising the level of disclosure. In this study,the moderating effect of firm size on the relationship between disclosure quality and the costof equity capital has been examined. The period of time for this research is between the years1382 to 1389. The population of interest is consisted of all the listed companies in Tehranstock exchange. After applying restrictions corresponding to the sample selection rules, 98companies were selected as a sample by random. In previous studies, where the relationshipbetween disclosure and cost of equity was to be tested, size is included as a control variable. itis shown in general, for large companies there is a significant and negative relationshipbetween disclosure quality and cost of equity capital. On the other side, for companies smallerthan average such as relationship is not visible. According to this study Investors and otherparticipants in market could access to useful information respect to disclosure benefits and it’srelation to cost of capital of interest given to its size. So it stimulate them in market andsomehow change in position of domestic stock market and also it leads to more attention tofirms disclosure , level of disclosure and firm size. Manuscript profile
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  8 - The effect of forward-looking non-financial information (FNFI) on corporate investment efficiency & financing constraint
  Allah Karam Salehi
  Previous research has shown that the high disclosure of corporate financial information can increase the efficiency of the investment. In addition, the mechanism of financial information disclosure and investment efficiency is a kind of reduction of information asymmetr More

  Previous research has shown that the high disclosure of corporate financial information can increase the efficiency of the investment. In addition, the mechanism of financial information disclosure and investment efficiency is a kind of reduction of information asymmetry that prevents investment efficiency. Unlike financial information, which is mainly about the past performance of companies, non-financial information, in particular forward-looking non-financial information (FNFI), is about the future development of the company, which can provide information that is more relevant for decision makers. Therefore, the FNFI can reduce information asymmetry between companies and external sources of funding. The purpose of this study was to investigate the effect of forward-looking non-financial information on corporate investment efficiency & financing constraint in listed companies on Tehran Stock Exchange. To this porpuse, a sample of 150 companies during 2010-2016 was selected by systematic elimination sampling. The research method is library and correlation. Forward-looking non-financial information the study consists of seven non-financial indicators and the relationship between research variables by the regression model presented by Tan and Liu (2017) with the pooled data approach have been used. The results show that forward-looking non-financial information can reduce financing constraints and high disclosure quality will intensify the relationship between these two variables. Forward-looking non-financial information can also reduce the inefficiency of investment, and the high disclosure quality will intensify the relationship between these two variables, then alleviate the underinvestment effectively and meanwhile leavelittle opportunity for overinvestment. Manuscript profile
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  9 - Explaining the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange
  iraj khoshkholg Ghodratallah Talebnia
  The purpose of this study is to investigate the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange. In this study, four indicators (financial reporting quality, corporate More

  The purpose of this study is to investigate the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange. In this study, four indicators (financial reporting quality, corporate governance level, audit quality and disclosure of corporate social responsibility) have been used to examine the concepts of financial reporting. For this purpose, hypotheses were compiled and information related to the companies that are members of the stock exchange for the period between 1388 and 1397 were examined and analyzed. The statistical population of the study, according to the conditions for selecting the sample, included 140 companies that were selected by systematic deletion method. The research regression model was examined and tested using panel data method with fixed effects approach. The results showed that among the concepts of financial reporting, financial reporting quality index, corporate governance and audit quality with regard to increasing the level of supervision, transparency and proper disclosure have a significant positive effect on risk disclosure in annual financial reporting and increase the level of disclosure of risk in financial reporting. They are annual. On the other hand, the results confirm that the company's social responsibility disclosure index does not have a significant effect on risk disclosure in annual financial reporting. Manuscript profile
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  10 - Investigating the Role of the Board Structure on the Relationship between the Characteristics of the Audit Committee and the Quality of Financial Information
  Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri
  The purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relatio More

  The purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relationship between audit committee characteristics and financial information quality. Hence, this research utilizes board independence, the board size, and duality as proxies for board structure. The research population composes of total companies listed in the TSE and the sample consists of 143 companies listed in the TSE. The multivariate linear regression is used for testing the hypothesis of the research. The results suggest that there is a positive relationship between audit committee characteristics and financial information quality. Also, the results showed that among board structure variables, only board size has a moderating role in the relationship between audit committee characteristics and financial accrual quality. Manuscript profile
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  11 - Presenting a Model for the Role of Disclosure Quality in the Relationship between Innovation and Financial Performance
  Sayed Davoud Hoseini Rad Mostafa Ghasemi Abdolreza Mohseni
  10.30495/jsm.2023.1967814.1688
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  12 - The Impact of the Auditor’s Tenure on the Quality of Information Disclosure in the Companies listed in Tehran Stock Exchange (TSE)
  Yadollah Noorifard FatemehZahra Sharbati
  The purpose of this study is to investigate the relationship between the auditor’s tenure and the quality of information disclosure. The sample of the research consists of 94 companies listed in the Tehran Stock Exchange during the years between 2004 to 2012. The More

  The purpose of this study is to investigate the relationship between the auditor’s tenure and the quality of information disclosure. The sample of the research consists of 94 companies listed in the Tehran Stock Exchange during the years between 2004 to 2012. The results of theoretical research suggested that auditor’s tenure may influence on the quality of information disclosure through an effect on the auditing quality and independence. To measure the variable of disclosure quality, the advantages of each company are utilized. These advantages have been extracted by Tehran Stock Exchange Organization through notifications on the quality of information disclosure and proper informing. The aim of this study was to investigate the relationship between auditor tenure and disclosure quality with the use of multiple linear regression analysis and the separation of auditor tenure duration period into two short-term and long-term periods. The results indicated the existence of a significant and positive relationship between auditor’s tenure and disclosure quality. In other words, an increase in auditor’s tenure duration period will substantially lead to an increase in the disclosure quality.   Manuscript profile
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  13 - تأثیر فناوری، مالکیت نهادی و هزینه‌های تحقیق و توسعه بر شفافیت اطلاعات
  لیلا ملکی افوسی امیررضا کیقبادی
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