The effect of the quality of financial information disclosure on the actual performance of the company

Improving the quality of disclosure is one of the effective factors to achieve an efficient capital market. Therefore, this study has investigated the effect of financial information disclosure quality on the actual performance of the company. For this purpose, the data of 137 companies listed on the Tehran Stock Exchange in the period 1397-1383 and the combined data approach have been used. The results show that the quality of financial information disclosure and its components (timeliness and reliability of information disclosure) have a positive and significant effect on the actual performance of the company.