Testing the Effectiveness of Capital Market Efficiency through Investment Mediator Variables on Earnings Management Quality of Companies Listed in Iranian Stock Exchange

onsidering that the purpose of the stock exchange is to attract small funds and allocate them to the economy, especially production, so it is necessary to try as much as possible to make it as efficient as possible. The higher the cost-effectiveness of the capital market, the more investors' confidence in stock will increase, and their willingness to invest will increase. So if this confidence and trust is created in the investors, it will increase the possibility of attracting small savings and investments through stock exchange and injection. For this purpose, in this research, we will try firstly to test the efficiency of the Tehran Stock Exchange, and in the next step, suggestions are made to move from inefficiency towards the better functioning of the market to improve the quality of profit. Therefore, in this research, the role of stock market performance in the quality of companies' profits in Tehran Stock Exchange has been investigated. In this study, a sample of 172 companies has been used to measure the company's earnings quality. Multiple regression analysis showed that there is a negative and significant relationship between stock market stock performance and corporate earnings quality. Also, the other result showed that the amount of investment in the relationship between the performance of the stock market and the quality of corporate profits is ineffective.