TY - JOUR T1 - Evaluation of Relationship Between Accounting Information Quality, Corporate Governance Efficiency and Investment of Tehran Stock Exchange A1 - Mohammad Reza Pourali A1 - Rahmat Mashgholi Chafi JF - specialty journal of accounting and economics JO - SPEC. J. ACCOUNT. ECON. SN - 2412-7418 Y1 - 2018 VL - 4 IS - 3 SP - 1 EP - 6 N2 - Financial reports are considered as one of the most important accounting system products. One of their major goals is providing the information required for evaluating the performance and profitability of the economic firms. In addition, the investment does not occur spontaneously, but they should be identified or created. Various types of investment opportunities may derive from different levels of the company. Some investment opportunities might be provided by senior management of the organization or by members of the board. The senior management involvement in providing investment opportunities is often limited to management measurement such as developing the company activity through financial policies and entering into new markets, given that investment opportunities cause allocation of financial resources to earn income or reduce the costs. Hence, regular and principal financial policies can be implemented for investment opportunities by company. The goal of this research is to evaluate the relationship between the quality of accounting information, corporate governance efficiency and selection of investment in the manufacturing listed companies in Tehran Stock Exchange since 2012 to 2016. This research is applied in terms of objective and post hoc in terms of reasoning and inferring. A total of 106 companies were selected as the research sample and the relationship between the variables was evaluated using the regression. The results suggest that companies with higher quality accounting information would likely invest in longer term. The impact of increasing the quality of accounting information on selection of long-term investment with the external governance environment is not strong. UR - https://sciarena.com/article/evaluation-of-relationship-between-accounting-information-quality-corporate-governance-efficiency-and-investment-of-tehran-stock-exchange ER -