M.A. Thesis:

The moderating role of corporate governance on the relationship between the quality of accounting information and selection of investment options

whereas transparency and access to accurate and high quality information plays a significant role in deciding to choose investment options, the purpose of this study was to determine the relationship between the quality of accounting information and the corporate governance approach to the choice of option Investment in Tehran Stock Exchange companies. In this regard, a sample of 117 companies from the stock exchange was selected during the period from 2009 to 2015 and the standard deviation of the errors from the remainder of the Dichu and Dchawu (2002) models Was ranked in 10 classes. Using the Logit method, the research hypotheses were tested and the results of the research showed that There is a direct and direct relationship between the quality of accounting information and the choice of investment options, that is, by increasing each rating in the quality of accounting information, 11.5% of the choice of optimal investment options is increased, and this research shows , The duality of the task of the CEO of the corporate governance index does not have a significant effect on the relationship between the two variables. Finally, the results of the research show that the high quality of accounting information can help managers choose different designs for optimal investment.

Keywords: The quality of accounting information, the selection of investment choices, corporate governance and