Investigating the mediating role of financial reporting quality in the relationship between economic policy uncertainty and corporate investment

The main purpose of this research is to investigate the mediating role of financial reporting quality in the relationship between economic policy uncertainty and company investment in Tehran Stock Exchange member companies. To achieve this goal, a sample consisting of 143 companies admitted to the Tehran Stock Exchange during the years 2014 to 2021 was considered. Next, the data related to the research models were collected and sorted using Exeel software, and preliminary calculations were performed on the raw data to reach the main variables of the research. The final data were transferred to the Eviews software for analysis based on the conceptualized models of the research, after that and before the testing of the research hypotheses and the final processing of the models, the descriptive statistics of the research variables were examined and analyzed. paid.The results showed that economic policy uncertainty has a significant and positive effect on the company's investment and a significant and negative effect on the quality of financial reporting. Also, the uncertainty of the economic policy through the quality of financial reporting does not have a statistically significant effect on the company's investment