Examining the readability of the financial statements and risk taking of the accepted companyIn the stock exchange

The purpose of this research is to investigate the relationship between the readability of financial statements and the risk-taking of companies listed on the stock exchange between 2011 and 2017. Using the systematic elimination method, 1050 companies (7 years - 150 companies) were selected as a sample to investigate the relationship between research variables. In this research, multivariable regression and Eviuz 10 software were used to implement and test the hypotheses. The results of this research show that there is no significant relationship between the readability of financial statements based on the Fog index and the company's risk-taking. There is a significant relationship between the readability of financial statements based on the text length index and the company's risk-taking.