Optimizing the Quality of Accounting Information for Sustainable and Intolerable Shareholders through PSO Algorithm

The role of accounting information and their features and characteristics have significantly increased in the past few decades. The reason of this fact is the behavior of the users in their decision making process. It is clear that every user wishes for quality information with low costs to reduce the information asymmetry and the possibility of a better decision make. In fact, this is the prerequisite of producing high quality accounting information. The current research measures the quality of accounting information in the Tehran Stock Exchange in an eight-year period (2009-2016), and then provides an optimization of its effect on sustainable and intolerable shareholders by using the PSO algorithm.The qualitative characteristics of accounting information in this research are the conformity of cost with income, timeliness of profit, conditional and unconditional conservatism, quality of disclosure, special choice, verification value, predictive value, honest expression, cautiousness, completeness, and comparability.