The relationship between the quality of accounting information disclosure and corporate performance in the capital market of Iran

Abstract

The main role of financial reporting is an effective transfer of data to external authoritative and timely manner, and that reporting and disclosure under the transparency and quality of financial information will be realized. Review of previous studies indicates that the transparency and quality of financial disclosure economic entities in the companies have a significant impact on the efficiency of investment strategies. This study investigates the relationship between disclosure quality of accounting information and corporate performance in the capital market deals with Iran. Firstly, it is necessary to assess the quality of accounting information disclosed in the present research. Secondly , the performance variables of EVPS, EPS, ROA, ROE were calculated. In this study, regression analysis was used to examine the relationship between disclosure quality of accounting information and corporate performance in the years between 2006 and 2010 . the study sample consisted of 130 companies listed in Tehran stock exchange for 5 years . Results showed that, in general, the quality of accounting information disclosure has a significant relationship with corporate performance in the Tehran Stock Exchange.