Reza Malekshahi - Master s degree in Accounting, Islamic Azad University, Qeshm International Branch, Qeshm, Iran
Ali Amiri - Assistant Professor, Department of Accounting, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas,Iran

All important facts of an economic unit must be adequately and fully disclosed in order to allow decision making and prevent confusion and the occurrence of incorrect decisions. One of these cases is disclosure of the information related to intellectual capital. It is necessary for organizations with a high level of intellectual capital to disclose intellectual capital more. This research aims to examine the effect of intellectual capital on the transparency of information disclosure of the companies listed on the Tehran Stock Exchange. Using a systematic elimination method, we have selected a sample of 91 companies from among the companies listed on the Tehran Stock Exchange between 2011 and 2015. Considering the variables and theoretical foundations, three hypotheses have been proposed for the research and econometric methods have been used for testing the hypotheses. The results of testing the first to third hypotheses showed that intellectual capital and its dimensions have a significant positive effect on the transparency of the information in the companies listed on the Tehran Stock Exchange

Intellectual Capital, Transparency of Information, Information Reliability