Investigating the Impact of Board Diversity, Debt Liabilities, and Set of Investment Opportunities on Profit Quality in Listed on Tehran Stock Exchange

The investment opportunity portfolio plays an important role in the company's financial theory because the combined assets in their place on the financial structure and dividend policy and the quality of profits enrich the profit quality of financial statements because forecasting future cash flows makes Managers fluctuate cash flow fluctuations and smooth profits, reducing the conflict between shareholders and corporate performance as interfaces that facilitate the government's conditional transfer of control rights to lenders to limit non-optimal management practices.

Research Method:

The purpose of the research is applied research. This research is of descriptive correlation type and research methodology is post-event type. A multivariate regression model will be used to test the hypotheses. The library method is used to collect information about the literature on the subject and background of the research and the formulas for extracting the research variables.

To test the research hypotheses, the financial information of companies listed on the Tehran Stock Exchange between 1394 and 1398 has been used and the final sample consists of 115 companies that have been selected after applying the restrictions in this study. The tests were performed using Eviews8 software and panel data statistical technique (fixed effects).

Discussion and Conclusion:

With the findings of the first hypothesis, it was observed that debt obligations have a significant and inverse effect on earnings quality. The second hypothesis also showed that investment opportunities have a negative and significant effect on profit quality. As a result, it was found that debt obligations and investment opportunities in companies can lead to profit quality.