The effect of corporate governance on the readability of financial reports incompanies admitted to the Tehran Stock Exchange

One of the main goals of the report of the board of directors of companies is to provide the information needed forcorrect and optimal decision making. The readability of the board of directors' report allows users to receive the correctmessage from the reports and make correct decisions, and knowing the factors of corporate governance affecting thereadability of the board of directors' report is of great importance. The purpose of this research is to investigate theimpact of the corporate governance mechanism in terms of the dual duties of the CEO, the independence of the boardof directors, managerial ownership and the number of board meetings on the readability of the board of directors'report in companies admitted to the Tehran Stock Exchange. This research is applied in terms of purpose anddescriptive and correlational in nature. The statistical population includes all the companies admitted to the TehranStock Exchange and the period under review from ۲۰۱۵ to ۲۰۲۱ , and the research sample includes ۱۰۵ companiesadmitted to the stock exchange. The financial information of the sample companies has been extracted by documentmining method in the Excel environment and after summarizing, it has been used for analysis for regression modeling.In this research, the LIX formula was used to measure the readability of the board of directors' report. The resultsshowed that corporate governance has a significant effect on the readability of the board of directors' report incompanies admitted to the Tehran Stock Exchange in terms of dual duties of the CEO, independence of the board ofdirectors, managerial ownership and the number of board meetings.