The Relationship Between Non-Transparent Financial Reporting and Risk Stock Futures Fall Due to the Size and Performance

Document Type : Research Paper


1 Department of Management, South Tehran Branch, Islamic Azad University, Tehran, Iran

2 Department of Management, Arak Branch, Islamic Azad University, Arak, Iran


The purpose of this study was to investigate the relationship between stock futures fall risk with non-transparent financial reporting at three levels of size, efficiency and return on equity, in the period 2010 to 2014 was in Tehran Stock Exchange. The population of the study are all companies listed in Tehran Stock Exchange. Data collected and calculated by using Excel software Eviews 7 been analysed and the conclusion was That the risk of future falls in the stock of non-transparent financial reporting for companies with low return on equity With high efficiency, equity, and efficiency in the large companies, there is a significant relationship


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