Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression.

This research seeks to investigate whether the predictability of profit and the relevance of financial information influence the readability of financial statements of companies listed on the Tehran Stock Exchange. The primary objective of the study is to evaluate the impact of profit predictability...

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Bibliographic Details
Main Authors: Mostafa Matinnazar, Naghi Fazeli, Arezoo Khosravani, Amir Yalfani
Format: Article
Language:fas
Published: Alzahra University 2025-03-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:https://jera.alzahra.ac.ir/article_8216_d41d8cd98f00b204e9800998ecf8427e.pdf