The Relationship between Disclosure Quality and Company Performances Using SPSS Software

The purpose of the present study is to investigate the relationship between disclosure quality (DIQ) with current and future performance of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE’s website from 2010 to 2015. In this study the variables, return on assets (ROA), return on equity (ROE), and Market value to book value (MV/BV), (TQ) has been used to investigate current and future performance. The results of multiple linear regression analysis show that there is a significant relationship between disclosure quality with return on assets, return on equity, Market value to book value and . Also, the results of multiple linear regression analysis show that there is a significant relationship between disclosure quality and current performance. Also, the results of multiple linear regression analysis show that there is a significant relationship between disclosure quality and future performance. JEL Classification: G31, G38, M41, M48 Keywords: Disclosure quality, ROA, ROE, MV/BV