Explaining the effect of accounting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange

The purpose of this study is to investigate the effect of accounting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange. In this study, five indicators (Financial Distress, accounting conservatism, level of tax avoidance, Dividend policy and level of corporate social responsibility) have been used to examine accounting concepts. For this purpose, hypotheses were compiled and information related to companies that are members of the stock exchange for the period between ۲۰۰۹ and ۲۰۱۸ were examined and analyzed. The statistical population of the study according to the conditions considered for sample selection, including ۱۴۰ companies that were selected by systematic elimination method. The research regression model was investigated and tested using the panel data method with a fixed effects approach. The results showed that among the accounting concepts, the index of financial distress and tax avoidance due to the decrease in the level of supervision, transparency and proper disclosure has a significant negative effect on the level of risk disclosure in annual financial reporting. also, the results confirm that Increasing the level of transparency that is part of companies' responsibility for increasing the level of public welfare has a significant positive effect on risk disclosure in annual financial reporting. However, accounting conservatism and corporate dividend policies do not have a significant effect on the level of risk disclosure in annual financial reporting.

کلیدواژه ها:

level of risk disclosure in Annual Financial Reporting ، accounting concepts ، Corporate Transparency