M.A. Thesis:

Financial statement comparability and bank risk_taking with the role of bank size adjustment

Abstract The main purpose of this study is to investigate the comparability of financial statements and bank risk-taking with the role of bank size adjustment in banks listed on the Tehran Stock Exchange. In this study, the collected data were summarized, classified and calculated by Excel software and finally tested by Eviews and Stata software. For this purpose, software. For this purpose11 banks were surveyed during the period 1394-1398. This research isfinally tested by Eviews and Stata software. For this purpose, software. For this purpose11 banks were surveyed during the period 1394-1398. This research is a part of applied research in terms of purpose and in terms of nature and method is a descriptive correlation. The results showed that there is a significant relationship between comparability of financial statements and bank risk. The size of the bank also moderates the relationship between the comparability of financial statements and the risk-taking of banks listed on the Tehran Stock Exchange.

Keywords: Keywords: Financial Statement Comparability, Risk-taking, Bank Size, Risk Management