Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The impact of profitability, capital structure and forward-looking information disclosure on investment risk.

Document Type : Original Article

Authors
1 Assistant Professor, Department of Accounting, Varamin-Pishva Branch, Islamic Azad University, Pishva, Iran.
2 Master's degree student in Accounting, Varamin-Pishva Branch, Islamic Azad University, Pishva, Iran.
Abstract
This study examines the impact of profitability, capital structure, and forward-looking information disclosure on investment risk. A sample of 101 companies listed on the Tehran Stock Exchange was selected for this study. In this study, the impact of profitability, capital structure, and forward-looking information disclosure on investment risk was investigated for the period 2019 to 2024, with a total of 606 observations available for the study. The statistical method used in this study is panel data regression. The results of the research hypotheses indicate that there is a direct significant relationship between profitability, capital structure, and forward-looking information disclosure and investment risk.
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