文章基本信息

标题：Disclosure Quality and Firm's Characteristics: Evidence from Iran
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作者：Nasrollah Takhtaei ; Zahra Mousavi
期刊名称：Asian Journal of Finance & Accounting
印刷版ISSN：1946-052X
出版年度：2012
卷号：4
期号：2
页码：290-300
语种：English
出版社：Macrothink Institute
摘要：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.