The quality of accounting information and the amount of remuneration of intermediate and operational employees in companies listed on the Tehran Stock Exchange

The purpose of this study is to explain the ability of ordinary employees to understand the quality of accounting information and how they deal with the quality of accounting information. The statistical sample includes 127 companies listed on the Tehran Stock Exchange in a period of 5 years from 2014 to 2018 has been selected. Based on the objectives of this research, it is of the type of applied research and in hypotheses in the field of correlation research. The data for this study were extracted from the Weiss Exchange site and explanatory notes along with the financial statements, and in order to classify this data from Excel2017 software, as well as to test the hypothesis of the regression model of minimized squares generalized in the software. EViews10 has been used. And in connection with measuring the quality of accounting information, four different methods were used. The results of the hypothesis test show that employees have the necessary ability to understand the quality of accounting information because the inverse and significant relationship was found between the quality of accounting information and employees' salaries and wages.