Investigating the Relationship between Diversification of Companies and the Quality of Accruals in Companies Listed on the Tehran Stock Exchange

In diversified companies, there is a great deal of connection between the various business segments of the company, which, due to their close interdependence, will affect the interests of all segments involved. Therefore, achieving the internal balance of a diversified company and maintaining the interests of each party is of particular importance in this study. 1398 was examined. This research is an applied research in terms of purpose classification and in terms of method based classification, it is a descriptive research and among descriptive researches, it is a correlational research. The statistical sample of the research was selected by systematic elimination method of 81 companies. The results of the hypothesis test showed that there is a significant relationship between the commercial and geographical diversification of the company and the return on assets. There is a relationship between the quality of accruals and the business diversification of companies. But there was no relationship between the quality of accruals and the geographical diversification of companies.