1
Master's degree student in Accounting, Parandak Institute of Higher Education, Saveh, Iran.
2
PhD student in Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Abstract
This study examines the impact of financial reporting readability on agency costs and stock liquidity in companies listed on the Tehran Stock Exchange. Companies that are members of the stock exchange from 2011 to 2019 were selected as the statistical population of the present study, and 130 companies were selected as a statistical sample using the Cochran formula and simple random sampling. The results and empirical evidence show that the first hypothesis, namely the readability of financial reports, has a positive and significant effect on stock liquidity, and the second hypothesis, namely the readability of financial reports, has a negative and significant effect on agency costs.
khosropour,A. and soleymanpoor,S. (2025). The effect of financial reporting readability on agency costs and stock liquidity in companies listed on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 8(104), 322-338.
MLA
khosropour,A. , and soleymanpoor,S. . "The effect of financial reporting readability on agency costs and stock liquidity in companies listed on the Tehran Stock Exchange.", Journal of Accounting and Management Vision, 8, 104, 2025, 322-338.
HARVARD
khosropour A., soleymanpoor S. (2025). 'The effect of financial reporting readability on agency costs and stock liquidity in companies listed on the Tehran Stock Exchange.', Journal of Accounting and Management Vision, 8(104), pp. 322-338.
CHICAGO
A. khosropour and S. soleymanpoor, "The effect of financial reporting readability on agency costs and stock liquidity in companies listed on the Tehran Stock Exchange.," Journal of Accounting and Management Vision, 8 104 (2025): 322-338,
VANCOUVER
khosropour A., soleymanpoor S. The effect of financial reporting readability on agency costs and stock liquidity in companies listed on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 2025; 8(104): 322-338.
