Hossin Sharifirad - PhD Student, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
negar Khosravipoor - Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
sina kheradyar - Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
Mohammadreza Vatanparast - Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

investors and managers are always faced with uncertainty in the information environment, which uncertainty can be due to factors such as the synchronization of stock returns, extraordinary fluctuations in stock returns and the number of equations. The purpose of this study is to investigate the political uncertainty caused by the size of the firm under the influence of risky information environment, the irregular behavior of accruals anomaly and the anomaly behavior of the cost of normal stock equity of companies. For this purpose, the data of ۹۹ companies listed on the Tehran Stock Exchange and Iran TSETMC during the years ۲۰۰۹ to ۲۰۱۹ were examined and tested through combined data. The results showed that the political uncertainty caused by the firm size affected the concurrency stock returns with the optional accrual anomaly behavior and the cost of normal stock equity behavior of companies has a positive and signification relationship. The results also showed that the political uncertainty caused by the firm size is affected by the extraordinary fluctuation of stock returns with the optional accrual anomaly behavior and the cost of normal stock equity behavior of companies has a positive and signification relationship. In addition, the political uncertainty caused by the firm size is affected by the number of equations with the optional accrual anomaly behavior and the cost of normal stock equity behavior of companies has a positive and signification relationship.

Political Uncertainty, Firm Size, Accrual Anomaly, Normal Stock Anomaly Cost