Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of legal rule on investment enthusiasm and accounting distortion in companies listed on the Tehran Stock Exchange.

Document Type : Original Article

Authors
1 Master of Accounting, Hakim Nezami Institute of Higher Education, Quchan, Iran.
2 Assistant Professor, Accounting Department, Hakim Nezami Institute of Higher Education, Quchan, Iran.
Abstract
This study investigated the effect of legal governance on investment enthusiasm and accounting distortion in companies listed on the Tehran Stock Exchange. In this applied, descriptive-correlational study, the post-event method was used. The study variables were also examined using financial statement information of companies listed on the Tehran Stock Exchange. The study period included the years 1396 to 1402 and the sample selected by the accessible population method, consisting of 136 companies listed on the Tehran Stock Exchange. In classifying the data collected from Excel software and in examining and testing the research hypotheses, multiple regression was used in the statistical software Iviews. The findings showed at the expected error level that legal governance has an effect on investment enthusiasm and legal governance also has an effect on accounting distortion.
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