Achieving and maintaining financial flexibility is valuable for firms because it allows them to pursue their investment plans even in the face of negative shocks. In fact, financial flexibility is more valuable for firms when financing constraints become more binding and prevent them from realizing their investment plans. The consequences of financing constraints for firms' capital budgeting decisions can be seen as the effect of higher costs and limited availability of external financing for firms. . Therefore, when faced with uncertainty and increased bankruptcy risks, companies invest less when their access to external resources is limited due to information asymmetry. Therefore, according to the above, this research seeks to investigate whether economic policy uncertainty has an effect on the relationship between the quality of financial reporting and investment decisions. The statistical population of the research is 120 companies admitted to the Tehran Stock Exchange, and between 11 consecutive years from 1391 to 1401, hypotheses were tested using multivariate linear regression. According to the results of the variable hypothesis test, it was determined that there is a direct and significant relationship between the quality of financial reporting and investment decisions. Also, in other research findings, it was determined that the uncertainty of economic policy is the relationship between the quality of financial reporting and investment decisions of companies. Accepted in the Tehran Stock Exchange.