فهرست مطالب افسانه خسروپور

Theoretically, disclosures such as financial statements are an important link between management and external stakeholders (eg shareholders) in corporations due to the separation of ownership and management Foreign investors and minority shareholders can obtain information about the company's financial condition, performance and liquidity through their financial reports, and through this, evaluate the growth plans and competence of the company's management. This study investigates the relationship between the readability of financial reporting on agency costs and stock liquidity this during the period 1390 to 1397 for companies listed on the Tehran Stock Exchange. Research also emphasizes two theories of representation and behavior. Therefore, the research models were subtracted from the ordinary least squares and multivariate regression models, and the scores of all of them and. The results of this study show that the readability of financial statements has a positive and significant relationship with stock liquidity. Also, the readability of financial statements has a negative and significant relationship with the cost of representation