文章基本信息

标题：Determinants of Disclosure Quality: Empirical Evidence from Iran
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作者：Nasrollah Takhtaei ; Zahra Mousavi ; Mohammad Tamimi 等
期刊名称：Asian Journal of Finance & Accounting
印刷版ISSN：1946-052X
出版年度：2014
卷号：6
期号：2
页码：422-438
语种：English
出版社：Macrothink Institute
摘要：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.