The relationship between the financial ratios and information disclosure level in companies

چکیده مقاله

Introduction: The purpose of this study is to evaluate the relationship between financial ratios with the transparency of financial reporting in the companies listed on Tehran Stock Exchange. Method: The method of study is descriptive -correlation, to test the first hypothesis, the panel data method, and for the second and third hypothesis, logistic regression was used. In this study, all of the companies listed in the Tehran Stock Exchange, over a period of five years, from 2007 to 2011 are the statistical community and the sample of study using elimination method, after applying assumptions is selected. For data analysis and hypothesis testing, information needed through the audited financial statements of companies under examination for a period of five years (1386-1390) was collected. After gathering the necessary information for the companies under examination, research hypotheses using correlation and regression analysis, were examined. Findings: The results of the first sub-hypothesis test for disclosure quality variable showed that the variables of Quick Ratio, operating margin, earnings per share, fixed asset turnover ratio and size of the company, have a significant and positive relationship with the quality variable of disclosure. Conclusion: Based on the results can be stated that companies with high quick ratio, operating margin and earnings per share and large size, provide their reports to the Securities and Exchange Organization timely and more reliable and they comply with the disclosure requirements. 

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D. heidarnasab1 ؛F. Rezaei (Ph.D.)2؛ ۱۳۹۳، The relationship between the financial ratios and information disclosure level in companies، کنفرانس بین المللی پژوهش های نوین در مدیریت،اقتصاد و حسابداری،

در داخل متن نیز هر جا به عبارت و یا دستاوردی از این مقاله اشاره شود پس از ذکر مطلب، در داخل پرانتز، مشخصات زیر نوشته شود.

(D. heidarnasab1 ؛F. Rezaei (Ph.D.)2؛ ۱۳۹۳)

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