In this study, the relationship between two qualitative characteristics of interest including interest stability and pertain of interest to the value of stock has been investigated. The research findings indicate the impact qualitative characteristics of interest on the transparency of financial information. By controlling variables of interest stability, firm size, financial leverage and systemic risk of company stock, results of the research confirms that there is a relationship between predictive capability of interest and timeliness and transparency of the financial information that this relationship is significant statistically. But there is no significant relationship between conservatism of interest and transparency of financial information
کلید واژگان :capability of interest , qualitative characteristics and financial information transparency.
ارزش ریالی : 600000 ریال
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