Provide a tool to measure Internet Financial Reporting Quality

Due to the importance of Internet financial reporting, this study has provided a tool to evaluate the quality of Internet financial reporting in companies listed in Tehran Stock Exchange. The purpose of this study is descriptive-correlational in terms of purpose. The target population was experts and specialists who had a PhD degree in one of the fields of finance or accounting and had valuable experience in the profession. The sample size of the study was judged to be 12 people, most of whom hold associate and assistant de-gree in accounting and financial management. The criteria that affect financial reporting are divided into two categories: content of Internet financial reporting and how to pre-sent Internet financial reporting. According to the sensitivity analysis performed, it can be stated that in the index of how to provide the easiest other component of the rela-tionship between the investors and the financial markets are the most effective indica-tors in this dimension. And the component of presenting the most centralized skills with the most value is the content of the presentation. At the end, a tool for measuring the quality of internet financial reporting is presented.