The main objective of this research is the differences between the firms with high quality accounting disclosures and those with low quality accounting disclosures from viwpoints such as return on assets, size of the firms, leverage(total liabilities scaled by shareholders' funds) , cash flow ratio, and firm progress with logistic regression model, also association between conservatism with high quality accounting disclosures with malt-variable linear regression has been surveyed The sample consisted of 67 firms listed in Tehran stock exchangebin 1380 according to persian calender have been used.
The results of testing the hypothesis of this research proved that increasing return on assets (ROA) and total libilities to stochholders' funds (TLSFU) encourages the firms to present high quality accounting disclosures. Furthermore incomes and interest of the firms with high quality annual reports will be more conservative in comparing with those with low quality ones.
