M.A. Thesis:

voluntary information disclosure ٫ income smoothing and firm value

The relationship of Subject examine between voluntary disclosure and income smoothing is the company value listed on Tehran Stock Exchange . today Since the factors affecting the value of the company is an Important topics discussed, Therefore , in this study relationship between voluntary disclosure of information and income smoothing. the number of 164 sample of manufacturing firms listed in the Stock Exchange of tehran during the period 2011 to 2015 ( a period of five years old) was Examined. The findings show that a significant positive relationship between voluntary disclosure of information by the Company value, and also show there is not significant between income smoothing with the company value.

Keywords: voluntary information disclosure, income smoothing, company value, Q Tobin