2014•Unpublished venueRequires access

A Study on the Effect of Voluntary Disclosure of Information on Information Content of Earnings per Share and its Book Value in Listed Companies at Tehran Stock Exchange

Abbas Taleb Beydokhti, Mohammad Hossein Ranjbar, Samira Ghane, Ghareh Loo

Abstract

This study examines the impact of information disclosure quality on information content of earnings per share and its book value in listed companies at Tehran Stock Exchange. To measure the disclosure variable, the scores given to each company that is published by Tehran Stock Exchange, have been used. To operationalize the information content, the model of earnings per share and its book value with stock price is used. Hypotheses testing were conducted using panel data statistical method for the period 2007 to 2012 applying data from 145 selected companies using systematic deletion sampling. The results showed that, there is a significant positive relationship between disclosure level and the information content of earnings per share and its

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Key concepts: Stock exchange, Earnings per share, Earnings, Business, Operationalization, Annual report, Accounting, Actuarial science