The effect of ownership structure on the transparency of accounting information with emphasis on environmental uncertainty in companies listed on the Tehran Stock Exchange

The purpose of this paper is to investigate the impact of ownership structure on the transparency of accounting information with emphasis on environmental uncertainty in companies listed on the Tehran Stock Exchange.  The statistical population of this study is the companies listed on the Tehran Stock Exchange. After the restrictions were lifted, ۱۷۴ companies were selected as the statistical sample size. The studied years are between ۲۰۱۵ and ۲۰۲۱.The findings of this paper are based on the fact that environmental uncertainty moderates the impact of ownership structure on transparency of accounting information. The results of the first hypothesis show that environmental uncertainty does not moderate the effect of government ownership on transparency of accounting information. Also, according to the second hypothesis test, the environmental uncertainty moderates the effect of managerial ownership on transparency of accounting information.  Finally, the third hypothesis states that environmental uncertainty modulates the effect of institutional ownership on the transparency of accounting information.

Keywords:

Ownership structure , transparency of accounting information , Environmental uncertainty