TY  - JOUR
T1  - An Overview of Relationship Between Financial Ratios and Level of Transparency of the Disclosed Financial Information in Companies Listed in Tehran Stock Exchange
AU - Gerayli, Mehdi Safari AU - Mirhosseini, Fatemeh 
JO  - International Business Management
VL  - 10
IS  - 4
SP  - 585
EP  - 591
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.585.591
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.585.591
KW  - Liquidity ratio
KW  -profitability ratio
KW  -debt ratio
KW  -activity ratio
KW  -transparency of financial information
AB  - Nowadays, transparency of information plays a key role in increasing success of companies in line with their programs. Extensive disclosure can acquire investors’ trust on different aspects of performance or operations of company, resulting in reduction in level of information asymmetry or reduction in information costs of investors. The present research intends to examine relationship between financial ratios and level of transparency of the disclosed financial information in companies listed in Tehran Stock Exchange during 2008-2013. Correlation has been used as the research method. Analysis of the results has been made via the research model and used to describe variables of descriptive statistics including mean, median and variable. Results from hypotheses were specified using t-statistics at confidence level (95%) via software Eviews. Results indicated that there is a positive significant relationship between ratios of liquidity, profitability, activity and transparency of financial information yet there is not a significant relationship between debt ratio and transparency of information.
ER  -