Evaluate the Impact of the Type of Business Strategy on the Readability of Disclosure of Financial Statements of Companies Listed on the Tehran Stock Exchange

So far, the readability of disclosure concepts and the behavioral characteristics of investors in Iran have not been adequately addressed, despite their importance. Furthermore, there is currently no suitable tool available in the country to measure these aspects. Therefore, it is necessary to conduct research in Iran to introduce the concept of disclosure readability, develop a measurement tool, and examine the impact of business strategy on the readability of financial statement disclosures. In light of this, the present study aims to evaluate the influence of business strategy type on the readability of financial statements among companies listed on the Tehran Stock Exchange. The research design employed is an applied causal (post-event) correlational approach. The statistical population for this study consists of all companies listed on the Tehran Stock Exchange. Through the systematic elimination sampling method, a research sample of 129 companies was selected, and data was collected over a 5-year period from 2015 to 2019. EViews 9 software and regression analysis were utilized to test the research hypotheses. The results indicate that the type of business strategy significantly impacts the readability of financial statements among companies listed on the Tehran Stock Exchange.