The Effect of Financial Reporting Quality on Pricing of Accruals in TSE

The Financial Reporting Quality helps to better predict the company's future cash flows for investors and other users of financial statements. Given that accounting and economics have interactions with each other; the quality level of financial reporting has economic effects. In this study, the effect of Financial Reporting Quality on the Pricing of Accruals in Companies Listed on the Tehran Stock Exchange (TSE) has been investigated. After designing the variables evaluation indicators, trading information conducted during the five-year research period from 1393 to 1397 From the Stock Exchange Organization and the software of Rahvard novin and Codal site was collected. The statistical sample consists of 223 companies that have been selected by the systematic removal method that were 1115 company - year overall. This research is a descriptive research in terms of applied purpose and in terms of nature with emphasis on correlation relations. In addition, it falls within the scope of postevent studies. Eviews software has been used to analyze the data and test the research hypotheses. What can be considered in total summing up and conclusion of the study hypotheses is that the Financial Reporting Quality has a significant effect on the Pricing of Accruals. The results achieved in this study corresponded to the documents mentioned in the theoretical framework and financial literature.