Modeling Structural Equations to Investigate the Impact of Information Quality Indicators on Financial Risk Quality Risk with Emphasis on the Risk Management Intermediary Role: Evidence from the Tehran Stock Exchange

Financial reporting quality is an effective factor in reducing information asymmetry that can affect different dimensions of a company. Although much research has been done in the financial and accounting literature, few studies have been conducted on the impact of accounting information quality and risk management on the quality of reporting using the structured analysis approach. In this research, six companies have been investigated in order to evaluate the quality of financial reporting in Iranian companies. For this purpose, 138 companies were selected from the companies listed in the Tehran Stock Exchange as their sample and their financial information during the years 2012-2019 has been studied. Structural equation analysis evidence suggests that the quality of accounting information has a positive and significant effect on financial reporting quality, but risk management cannot play a role in moderating this relationship.