%0 Journal Article
%T Disclosure Quality and Firm's Characteristics: Evidence from Iran
%A Nasrollah Takhtaei
%A Zahra Mousavi
%J Asian Journal of Finance & Accounting
%D 2012
%I 
%R 10.5296/ajfa.v4i2.1690
%X 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.
%U http://www.macrothink.org/journal/index.php/ajfa/article/view/1690