Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 25 1 2018 05 22 The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran 91 112 66302 10.22059/acctgrev.2018.234823.1007626 FA Mehdi Arabi Department of accounting, Mahshahr Branch, islamic azad university, Mahshahr, Iran Mehdi Taghavi Prof. of Economics, Islamic Azad University, Science and Research Branch, Tehran, Iran Ramazanali Royayee d Bahman Banimahd Associate Prof. of Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran Journal Article 2017 06 03 Economic and political structures in the capital market pressures can affect managers, auditors and investors behavior in the face of the financial reporting. One of the best examples of political and macroeconomic actions in recent years is the economic sanctions against Iran. Companies in the Tehran Stock Exchange also inevitably have been influenced by the pressures of economic sanctions against Iran. The purpose of this paper is to determine the effect of economic sanctions on the Information content of financial statements. The data has been analyzed using a sample of 165 listed firms in the Tehran Stock Exchange during from 2001 to 2014 and panel data regression models. The results show that the information content of financial statements reduced in the period of economic sanctions. Also, reduction in the financial information content of loss-making companies and firms with high earnings management during the period of intensifying economic sanctions has been more than reduction in other companies. Economic and political structures in the capital market pressures can affect managers, auditors and investors behavior in the face of the financial reporting. One of the best examples of political and macroeconomic actions in recent years is the economic sanctions against Iran. Companies in the Tehran Stock Exchange also inevitably have been influenced by the pressures of economic sanctions against Iran. The purpose of this paper is to determine the effect of economic sanctions on the Information content of financial statements. The data has been analyzed using a sample of 165 listed firms in the Tehran Stock Exchange during from 2001 to 2014 and panel data regression models. The results show that the information content of financial statements reduced in the period of economic sanctions. Also, reduction in the financial information content of loss-making companies and firms with high earnings management during the period of intensifying economic sanctions has been more than reduction in other companies. https://acctgrev.ut.ac.ir/article_66302_122961cb7d04c5e0da2b53505d104bfe.pdf