Author/Authors :
Fadaei، Ali نويسنده M.Sc. Student, Department of Accounting, School of Management, UAE Branch, Islamic Azad University (IAU), Dubai, UAE , , Esmailzadeh Maghari، Ali نويسنده Assist. Prof. & Faculty Member, Department of Accounting, School of Management and Human Sciences, Islamshahr Branch, Islamic Azad University (IAU), Iran ,
Abstract :
This paper presents an empirical investigation to study the effects of disclosure quality on capital structure in an Iranian Auto industry. The proposed study considers the financial information of the biggest Iranian automaker named Iran Khodro. The study gathers the necessary information from 18 Iran Khodor firms whose shares where accepted on Tehran Stock Exchange over the period 2008-2011. Using some statistical tests, the study has concluded that while there was not any meaningful relationship between disclosure quality and capital structure, market disclosure could influence positively on return on assets as well as return on equities.
