توضیحات :
In this study, the relationship between two qualitative characteristics of interest including
interest stability and pertain of interest to the value of stock has been investigated. The
research findings indicate the impact qualitative characteristics of interest on the transparency
of financial information. By controlling variables of interest stability, firm size, financial
leverage and systemic risk of company stock, results of the research confirms that there is a
relationship between predictive capability of interest and timeliness and transparency of the
financial information that this relationship is significant statistically. But there is no
significant relationship between conservatism of interest and transparency of financial
information
