The relationship between the quality of financial reporting and economic performance evaluation criteria in Tehran Stock Exchange

Saman Salehi¹ Abdorreza Asadi²

1) Management graduate student, Department of Management, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran. Email:
2) Assistant Professor of Finance Department of Business Management Islamic Azad University (IAU)-Neyshabur Researcher ID: F-4715-201Email:

IOI Code : XYGH-BDFFE
Publication : International Conference on Management, Innovation and Entrepreneurship(ieconf.ir)
Abstract :
    One of the most important and basic issues relevant stakeholders investors with companies to find the best criterion selecting companies to invest in finding the best suitable method payroll and bonuses, directors of the company. Financial reports of companies, one of the most important sources of information available to users of this case to decide to invest and evaluate the performance of management and the company. So far, many of the indicators for the quality of financial reporting, corporate performance evaluation is used. The research the two components level of voluntary disclosure and mandatory disclosure an indication of the quality of financial reporting to evaluate the economic performance of companies Refind Economic Value Added, Market Value Added and Tobin s Q ratio was used. In this regard, the combined data of 97 listed companies in Tehran Stock Exchange distance between the years 1387 to 1393 Regression analysis was used to. The results of this research indicate that the quality of financial reporting Refind economic value added and Market value added and Tobin s Q ratio There is a significant relationship.

Keywords : voluntary disclosure mandatory disclosure refind economic value added market value added tobin s q ratio