The mediating effect of continuity of activity and corporate reporting in the relationship between corporate governance and investors' emotional orientation

In today's world, companies are known as the economic pillar of society in creating wealth, employment, etc. However, the survival and continuation of the activities of companies in today's markets has been seriously questioned due to issues such as competitive pressure, economic fluctuations, financial crises, scandals and the collapse of large companies, etc. Corporate governance was created with the aim of accountability and improved regulatory mechanisms to restore public confidence in the capital market and the accounting profession. In this regard, the aim of the present study is to investigate the mediating effect of continuity of activity and corporate reporting in the relationship between corporate governance and the emotional orientation of investors in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 145 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel software using the software Statistical analyzes were carried out. The results of the hypothesis test showed a direct relationship between intangible investment and allocation efficiency