Disclosure Quality and Economic Value Added

다국어 초록 (Multilingual Abstract)

urposeThisresearchinvestigatestheeffectofdisclosure–qualitywithtwomaincomponents,reliabilityandtimeliness,oneconomicvalueaddedinIran.
cludes170TehranStockExchangelistedcompaniesfrom2008-12.Multipleregressionanalysiswasappliedtotestthehy-pothesesandestimatesofthecoefficients.Firmsizeandreturnonassetswerethecontrolvariables.
ResultsTheresultsshowthattimelinessofinformationhas–apositiveimpactoneconomicvalueadded.Wedidnotfindanysignificantrelationshipbetweendisclosurequalityandreli-abilityofinformationandeconomicvalueadded.Theregressedmodelshowsthatthereisnosignificantassociationbetweenfirmsizeandeconomicvalueadded.Theresultsalsoshowthatthereisapositiveassociationbetweenreturnonassetsandeconomicvalueadded.
Conclusions–Theoretically,timelyinformationiseffectiveindecision-making.Thisstudyshowsthattimelinessofinformationhaspositiveeffectonthecreationofeconomicvalueadded.However,disclosurequality,reliability,andfirmsizedonotef-fectoneconomicvalueadded.Companieswithgreaterreturnonassetsproducegreatereconomicvalueadded.

목차 (Table of Contents)

• Abstract
• 1. Introduction
• 2. Theoretical Perspectives
• 3. Literature Review
• 4. Research Hypotheses
• 5. Research Method
• 6. Empirical Analysis
• 6.1. Descriptive Statistics
• 6.2. Testing Hypotheses
• 6.3. Other Finding
• 7. Conclusions
• References