The effect of political relations on companies' financial decisions in companies listed on the Tehran Stock Exchange

The purpose of this study is the effect of political communication on the financial decisions of companies in companies listed on the Tehran Stock Exchange. This research, in terms of correlation and research methodology, is of quasi-experimental and post-event type in the field of positive accounting research, which is done with real information. The data required for the research were collected from observing the documents related to the financial statements of companies in the Tehran Stock Exchange during the years 92-96. Multivariate linear regression models were used in data analysis and Eviews version 9 econometric software was used for data analysis. The results show a significant relationship between political communication and financial decisions.