Investigating the Impact of International Financial Reporting Standards on the Relationship between the CEO's Financial Knowledge and the Quality of Accounting Information in Companies Listed on the Tehran Stock Exchange

The purpose of this study is to investigate the effect of international financial reporting standards on the relationship between CEO financial knowledge and the quality of accounting information in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive-analytical in terms of method. The statistical population of this research includes companies listed on the Tehran Stock Exchange that ۷۰ companies have been active in the period ۲۰۱۶ to ۲۰۲۰ have been selected for the study. In the process of preparing, correcting, preparing and processing data, Excel software has been used and Eviews software has been used to calculate descriptive and inferential statistical indicators. The results showed that international financial reporting standards have a significant effect on the relationship between CEO financial knowledge and the quality of accounting information in companies listed on the Tehran Stock Exchange.

Keywords:

: International Financial Reporting Standards , CEO Financial Knowledge , Accounting Information Quality