The Impact of Financial Reporting Quality on Relationship between Investors Myopic and Performance of Listed Companies in the Tehran Stock

In this research, the effect of financial reporting quality on the relationship between investors' myopia and companies' performance has been investigated. For this purpose, at first, the effect of investors' myopia on the performance of companies was investigated. Then, the effect of financial reporting quality on the performance of companies was investigated. Finally, the effect of financial reporting quality on the relationship between investors' myopia and corporate performance was investigated. This research was conducted using the financial data of 145 companies admitted to the Tehran Stock Exchange in a seven-year period from the beginning of 2015 to the end of 2021. First, the information related to the theoretical foundations and background of the research was collected from library sources. Also, to collect the research data, the financial information of the companies admitted to the Tehran Stock Exchange was used. In the statistical analysis, the EViews statistical software and multivariate regression models were used. The results of the research showed that the myopia of investors is affected by the quality of financial reporting. Therefore, the myopia of investors has a negative effect on the performance of companies. The quality of financial reporting has a positive effect on the performance of companies, and as the quality of reporting increases, the effect of investors' myopia decreases.