Abstract
The main purpose of the present research is to determine the effects of information disclosure on relation between conservatism and cost of equity.To test the hypotheses, a sample of 90 firms listed in Tehran Stock Exchange (TSE) from 2003 to 2011 was selected and multivariable Regression Model was used as pooling data method. The results of the research hypotheses showed that there is a inverse relationship between conservatism and information quality disclosure with cost of equity. Eventualy it distincts that, in firms which use low information quality disclosure, conservatism is a good lever to reduce cost of equity
)