%0 Journal Article %T Relationship between the board structure and earnings response coefficient with Grade of Disclosures Information %A Ali Fakhri %A Mohammad Hamed Khan Mohammadi %J specialty journal of accounting and economics %@ 2412-7418 %D 2017 %V 3 %N 3 %P 73-84 %X The aim of this study is to investigate the effect of board structure on earnings response coefficient (ERC) and Grade of Disclosures Information of companies accepted in Tehran Stock Exchange. The present study is an applied research in terms of its purpose. Also, a correlational research method has been used in this study. The statistical population includes all the companies accepted in Tehran Stock Exchange which have been continuously active from the beginning of 2007 to the end of 2012. 117 companies listed on the Tehran Stock Exchange were selected as the statistical sample. The research results showed that there is a negative and significant relationship between the board's tenure and the independence of the board with the Grade of Disclosures Information. Also, a direct and significant relationship was discovered between the size of the board of directors and the Grade of Disclosures Information. The size of the company had a positive and significant relationship with the disclosure rate, while the ratio of book value to market value and coefficient β had a negative and significant relationship with the quality of disclosures information and also, according to the information gained, there was no significant relationship between long term debt to assets ratio and voluntary disclosure rate. Also, board tenure and director independence have a reverse and significant relationship with the earnings response coefficient, while the board size has a direct and significant relationship with the earnings response coefficient. Except β coefficient which has no significant relationship with earnings response coefficient, long term debt to assets ratio has a negative and significant relationship with earnings reaction coefficient and the size of the company and the ratio of book value to market value have a positive and significant relationship with the earnings response coefficient %U https://sciarena.com/article/relationship-between-the-board-structure-and-earnings-response-coefficient-with-grade-of-disclosures-information