عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The present study attempts to consider the relationship between disclosure quality (including reliability and timeliness) on stock value of companies listed on the Tehran Exchange. This relationship as main hypothesis, and reliability and timeliness as the sub- hypothesis can control the inflation impact. The publication of information on market increase the volume of traded securities, and thus the investors can achieve the optimal portfolio, therefore this leads to an increase in their wealth and prosperity. To measure disclosure quality variable, the scores assigned to each company are used. These points are published by Tehran stock Exchange and through the statement “disclosure quality and proper information”, stock market value has been used after not price increasing. By using historical data of 1386-1390 related to 50 top companies in stock and in the quality of disclosure, The findings of this research from the regression method of Inter, and Pearson annual test by SPSS software show that there is no significant relationship between disclosure quality of companies and the value of de- swelling stock market. Also the findings suggest that there is no significant relationship between reliability and timeliness with value of de- swelling stock.