The influence of business strategy on annual report readability

The purpose of this study was to investigate the effect of business strategies on the readability of financial statements in companies admitted to Tehran Stock Exchange. The spatial domain of this research is the companies listed on the Tehran Stock Exchange and the period of time between 2014 and 2018. In this research, business strategies were considered as independent variables and financial statements were considered dependent variable. The current research is applied in applied research. If the classification of types of research based on the nature and method is taken into account, the present research method is essentially the research is descriptive and according to the method, the correlation is considered in the research category. In this study, library was used to collect data and information. In the research data section, data were collected from sample companies by referring to financial statements, explanatory notes and monthly stock exchange monthly papers. Based on the systematic elimination method, 102 companies were selected as the statistical sample. In order to describe and summarize the data collected, descriptive and inferential statistics are used. In order to analyze the data, the pre-test variance analysis, F lemmer test, Hausman test and Jarck test were used. Then, multivariate regression test was used to confirm and reject the research hypotheses (Eviews software). The results showed that business strategies affect the readability of financial statements. The results obtained in this study are consistent with the documentation referenced in the theoretical framework of financial research and literature.