عنوان مقاله [English]
In this study, the effect of companies' information disclosure quality on the value relevance of accounting earning in companies listed on the Tehran Stock Exchange has been investigated during the period 2010-2013. 175 companies listed in Tehran Stock Exchange have been examined during the mentioned period. The panel/pooled regression analysis has been used to test the research hypotheses. In this study, the reliability and timeliness scores based on the companies' information disclosure status have been used to determine the companies' information disclosure quality as independent variables. Findings showed that according to the price and return model, the reliability of information disclosure has no effect on the value relevance of accounting earnings. However, the timeliness of firm information disclosure has a direct effect on the value relevance of accounting earnings, according to price and return model. Also, the auditor type and the book value have a significant and direct effect on the market value and the company size has a significant and negative effect on market value ratio.