Purpose: The purpose of this research is to examine the relationship between the transparency of accounting information and the stickiness of costs, emphasizing the concentration of ownership of companies admitted to the Tehran Stock Exchange.
Methodology: This research is done using historical information in a post-event manner, that is, using past information. The real data of the companies have been examined in the form of panel data and the year of the company. This work is done using the multiple regression model. Also, the present research is applied research in terms of the aim of the booklet. In terms of the nature of the booklet, it is a review research. Since the nature of the research data is quantitative. In order to get to know the pamphlet, the research was done in a semi-experimental way. The statistical population of the current research is the companies admitted to the Tehran Stock Exchange, after removing the restrictions, 169 companies were selected as a statistical sample. The years under review are between 2014 and 2019. Also, the regression analysis method (panel data) has been used to test the hypotheses.
Findings: cost stickiness actually expresses the process of information asymmetry with the account that if the balance between costs and sales in the financial markets is not maintained, companies will incur a lot of costs because shareholders and investors in the presence of information asymmetry in the markets They will feel a capital and create a capital anomaly. The results of the first hypothesis test indicate that there is a significant and inverse relationship between accounting information transparency and cost stickiness. Also, the findings of the second test indicate that ownership concentration moderates the relationship between accounting information transparency and cost stickiness.