Asian Journal of Finance & Accounting ISSN 1946-052X 2014, Vol. 6, No. 2 www.macrothink.org/ajfa 422 Determinants of Disclosure Quality: Empirical Evidence from Iran NasrollahTakhtaei 1 Accounting Department, Islamic Azad University, Dezful Branch, Dezful, Iran E-mail: nasrollah_takhtaei@yahoo.com Zahra Mousavi Accounting Department, Islamic Azad University, Andimeshk Branch, Andimeshk, Iran E-mail: zmousavi62@gmail.com Mohammad Tamimi Assistant Professor, Accounting Department Islamic Azad University, Dezful Branch, Dezful, Iran E-mail: tamimi.mohammad@gmail.com Iman Farahbakhsh Accounting Department, Islamic Azad University, Dezful Branch, Dezful, Iran E-mail: if9087@yahoo.com Received: Oct. 2, 2014 Accepted: Nov. 4, 2014 Published: November 4, 2014 doi:10.5296/ajfa.v6i2.6693 URL: http://dx.doi.org/10.5296/ajfa.v6i2.6693 Abstract In this study, we investigate whether quick assets ratio, current assets ratio, ROE, ROA, and financial leverage ratioas information disclosure quality determinants are related to information disclosure quality. Based on 240 Iranian firm-year observations over the period 1 . Correspondence Author: Department of Accounting, Islamic Azad University, Dezful Branch, Dezful, Iran