a.m.moradi63@gmail.com Mediating role of financial reporting quality on the relationship between corporate governance and stock liquidity risk

This study aimed to consider the mediating role of financial reporting quality on the relationship between corporate governance and stock liquidity risk of Tehran Stock Exchange (n=98) from 2011-2016. The study was an applied one objectively and a descriptive one in nature and it was used of systematic removal sampling method to select sample. Therefore, data related to financial statements were gathered using survey and documentation methods TadbirPardaz software, research management sites, development and Islamic studies and securities and exchange organization (Kodal) and were analyzed using descriptive and panel data model. Also, Stata software, version 12, was used to estimate the model. Results showed that corporate governance significantly related to stock liquidity risk. Also, results suggested that financial reporting quality impacted on the relationship between corporate governance and stock liquidity quality.