The Study of the accounting earning transparency and Capital Structure in Accepted Firms of Tehran Stock Exchange

Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting earning transparency and capital structure where the relationship between accounting earnings and short-time liabilities, long-term liabilities, and the total of liabilities as representing the capital structure have been investigated. Testing the hypotheses of the study has been performed by applying financial data from 121 accepted firms of Tehran stock exchange during the years 2010 to 2014. The results of the study indicated that there is not any statistically significant relationship between accounting earnings transparency and capital structure in the accepted firms of Tehran stock exchange.