urposeThisresearchinvestigatestheeffectofdisclosure–qualitywithtwomaincomponents,reliabilityandtimeliness,oneconomicvalueaddedinIran.
cludes170TehranStockExchangelistedcompaniesfrom2008-12.Multipleregressionanalysiswasappliedtotestthehy-pothesesandestimatesofthecoefficients.Firmsizeandreturnonassetswerethecontrolvariables.
ResultsTheresultsshowthattimelinessofinformationhas–apositiveimpactoneconomicvalueadded.Wedidnotfindanysignificantrelationshipbetweendisclosurequalityandreli-abilityofinformationandeconomicvalueadded.Theregressedmodelshowsthatthereisnosignificantassociationbetweenfirmsizeandeconomicvalueadded.Theresultsalsoshowthatthereisapositiveassociationbetweenreturnonassetsandeconomicvalueadded.
Conclusions–Theoretically,timelyinformationiseffectiveindecision-making.Thisstudyshowsthattimelinessofinformationhaspositiveeffectonthecreationofeconomicvalueadded.However,disclosurequality,reliability,andfirmsizedonotef-fectoneconomicvalueadded.Companieswithgreaterreturnonassetsproducegreatereconomicvalueadded.

Abstract
 1. Introduction
 2. Theoretical Perspectives
 3. Literature Review
 4. Research Hypotheses
 5. Research Method
 6. Empirical Analysis
  6.1. Descriptive Statistics
  6.2. Testing Hypotheses
  6.3. Other Finding
 7. Conclusions
 References

• SeyedJavadHabibzadehBaygi(DepartmentofAccounting,MashhadBranch,IslamicAzadUniversity) CorrespondingAnther
• ParisaJavadi(DepartmentofPublicManagement-PublicFinancialManagement,MashhadBranch,IslamicAzadUniversity)