This paper studies management bonus and disclosure quality, using historical data of firms listed in the Tehran Stock Exchange during the period from 2010 to 2014. The empirical evidence from other countries shows a significant positive correlation between management bonus and disclosure quality. To test the hypotheses the multivariate regression with panel data is used. The results of the first hypothesis test suggest that there is a significant negative relation between the cash bonus payment and disclosure quality. The results of the second hypothesis test suggest that there is a significant negative relation between non-cash bonus payment and disclosure quality too. The findings of the research hypotheses confirm moral hazard hypothesis of possibility for mismanagement to get more bonus.

This study empirically investigates the impact of disclosure quality and audit seasonality on audit fees. Disclosure quality measured by disclosure scores maintained by each firm from Tehran security and stock exchange, seasonality measured by firm’ s fiscal year ends and audit fees measured by natural logarithm of fees paid by clients to auditors. The sample consists of 125 firms that accepted in Tehran stock exchange during 1388 – 1395. According to the requirements of the statistical section, the data of 120 companies in the 5-year period were analyzed. In this research, descriptive statistics including tables and charts, central tendencies, dispersion, distributions for describing the sample, and combined regression method were used to analyze the data related to the research aspects. The Excel software was used to extract the data and the Eviews software was used to perform statistical tests. And the Chow test was used to determine if the combined data is more efficient to estimate the desired function, and Fisher's statistic was used to examine the significance of the regression model. Also, t-Student statistic was used to examine the significance of the coefficients of the explanatory variables of regression model and Durbin-Watson test was used to investigate the non-self-correlation of model residuals. The results show that there is a significantly negative relation between disclosure quality and audit fees. Also the results show that this significant relation holds for busy season, not in off-season.

Information is the vital resource for each company that managers and shareholders use it for making their decisions. Tax avoidance is one of the most important decisions based on internal information and on the other hand, it has negative effect on the information disclosure to shareholders. In this study, the effect of internal information quality and disclosure quality on tax avoidance and risk of tax avoidance strategies of firms listed in the Tehran Stock Exchange is examined. To test this relations, the data of 967 year-company, include 169 companies during 1386-1392 are gathered. To analyze the data and hypothesis test, the multivariate linear regression and Pearson correlation coefficient are employed. The results show that high quality information allows firms to achieve more tax avoidance. And its positive effect is higher on the companies that are associated with greater uncertainty. High quality information does not reduce the risk of tax avoidance strategies while higher disclosure quality decrease tax avoidance.

This research examines the relationship between social and human directorial capital of CEO and board of directors with corporate 's information disclosure quality. Human capital consists of education and work experience and social capital is a measure of the director's external network. Also we use the approach suggested by Kim and Verrechia (2001) as our measure of the disclosure quality. For examining the hypotheses given by 82 companies for the years 1388, 1390 and 1392 were collected. . This research includes two distinct models. The first one is designed to investigate the relationship between human and social capital with disclosure quality and the second one is designed to compare the impact of human and social on disclosure quality between insiders and outsiders. The results of the first model show that only education is positively related to disclosure quality while there is no significant relationship between work experience and networking with disclosure quality. Also the results of model number two indicate no significant difference in the impact of human and social capital on disclosure quality between insiders and outsiders.

Since some firms may use sustainability reports as a means of legitimacy to their performance and cover their deficiencies related to the quality of financial reporting through this information, this study is aimed to investigate the relationship between the quality of financial reporting and sustainability information disclosure in order to identify the firms having truly social responsibility. This study is a descriptive-analytical and applied research. This study uses multivariate regression model and ordinary least squares method for pattern fitting and the panel data as the data type. Also, Eviews9 is used for the model estimation. The sample consists of 92 firms listed in Tehran Stock Exchange during the period 2010 to2014. The results show a positive and significant relation of earnings management, conservatism and accrual quality to sustainability information disclosure, but, no significant relation between sustainability information disclosure and mandatory disclosure index. According to the results, firms doing earnings management use the sustainability information disclosure as an alternative to poor reporting quality. The more conservative firms and those with higher accruals quality, use sustainability information to complement the quality of their reporting. But we cannot comment on the firms' purpose of sustainability information disclosure, according to mandatory disclosure index.

The aim of this study is investigating the relationship between disclosure quality and information asymmetry. there is a large body of empirical research in accounting that documented the negative relation between disclosure quality and information asymmetry, but in addition to this relationship, the effect of market to book ratio on this relation has investigated. high M/B ratio decrypted the future growth of the firm and this firms has more uncertainty. for this firms, more disclosure has stronger effect on information asymmetry. based on M/B, sample has divided in two categories: high and low M/B ratio and the relation between disclosure quality and information asymmetry were studied for two groups. disclosure quality by providing all the information needed for decision making prevents. to measure disclosure quality, the scores assigned to each company by the Tehran Stock Exchange was used. information asymmetry by using Venkatesh and Chiang (1986) have been measured. in order to empirical investigation of the issue data of 90 manufacturing firms listed on the Tehran Stock Exchange was analyzed and to test the hypothesis multivariate regression using the panel data was used. The findings show that there is negative relation between disclosure quality and information asymmetry, and also ratio of market to book can enhance this relation.

Information asymmetry occurs when the interest of one party exceeds the others. Investors generally seek to invest in companies with the lower information asymmetry and higher disclosure quality. Undoubtedly, when the gap of interests between institutional shareholders and the other stakeholders is low, the information will be fairly disclosed. Information asymmetry and disclosure quality plays the important role in investment decisions. The purpose of this research is to investigate the relationship between information asymmetry, cost of capital and disclosure quality, using analytical study. In doing so, the financial information of 107 listed companies in Tehran Stock Exchange during the period of 2010-2015 has been investigated. The results show that there is a meaningful and direct relationship between the information asymmetry and cost of capital. Also, we conclude that the relationship between the disclosure quality and cost of capital is meaningful and reverse.