2018 Volume 3 Issue 2 Supplementary
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THE EFFECT OF ACCOUNTING INFORMATION QUALITY ON SYSTEMATIC RISK IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE


Mahmoud HEMMATFAR
Abstract

One of the factors influencing investors' decisions are risk factors. Therefore, investors in their deciding investment to pay attention to the risk So that they can identify levels of investment risk. According to this study, we evaluated the risks affecting of the quality of financial information firm for the period 2010-2014. In the present study ،the risk is considered as the dependent variable and the quality of financial information as an independent variable. Financial leverage variables, firm size and current ratio were investigated as control variables in research. To test the hypothesis has been used of the difference test panel regression model, results show that there is a negative correlation between the quality of financial information and risks in the company's shares Companies that have high quality financial information are significantly lower with risk assessment.


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