This study aimed to investigate the effects of company’s size and leverage features on the quality of financial reporting of companies listed in Tehran stock exchange. For this reason, using systematic elimination sampling method, 120 active companies in Tehran stock exchange during the period of 2003 – 2012 were selected as the sample of the study. In order to evaluate the model by panel data method, first F – test of Limer and Hausman was used to select the best model among the panel data, fixed effects and random effects. In this study the effects of two factors of company’s structural features (size of company and leverage) was investigated. The results of this study show that the variables of company size and leverage have negative and significant and positive and significant relationships with financial reporting quality, respectively.
