Explain the relationship between the complexity of financial reports used by investors and corporate governance in companies listed on the Tehran Stock Exchange

Today, discussions and concerns about the complexity of financial reporting systems around the world have become increasingly important for investors and other users of financial reporting, and the issue of financial reporting complexity is one of the most important concerns of investors, legislators, auditors, stockbrokers. There are different securities and organizations, to which different factors depend. The role of corporate governance, which increases the power of reliance on financial reporting, is important in addition to discussing the complexities of financial reporting. The present study seeks to investigate the relationship between the complexity of financial reporting and corporate governance in companies listed on the Tehran Stock Exchange. For this purpose, using the ten-year information of the financial statements of the sample companies listed on the stock exchange, which were selected by elimination during the years 1389 to 1398, and using statistical and econometric software, we examined the hypotheses explained for this study. The results of hypothesis testing in this study show that there is an inverse and significant relationship between the complexity of financial reports with corporate governance in companies and by applying more corporate governance mechanisms, the complexity and ambiguities in financial reporting are reduced and lead to improved capabilities. Understand these reports for investors and other users of corporate financial information.