A survey of transparency of financial reporting on the strategic behavior of investors of food industry companies in Tehran Stock Exchange

The present study was conducted with the aim of investigating the effects of financial reporting on the strategic behavior of investors with the mediatingrole of operational risk. The research method in this study is descriptivecorrelation from the point of view of practical purpose and from the point ofview of the method. The statistical population of this research includes ۲۸۰ investors in food industry companies admitted to the Tehran Stock Exchange, the sample size was calculated using the Cochran formula and ۱۶۲ people were selected as the sample size. In this research, a standard questionnaire was used to collect data, which was used to confirm the validity of experts' opinions and Cronbach's alpha coefficient was used to measure reliability. To analyze the data, logistic regression was used in theSPSS software environment, the research findings showed that the transparency of financial reports has a positive and significant effect on the strategic behavior of investors, while the role of a mediator Operational risk was confirmed as a mediating variable.

Keywords:

rational Risk , Food Industry , Stock Exchange.