The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange

The present study examines the relationship between accounting earnings transparency and Bankruptcy risk . The population in this study are listed companies in Tehran Stock Exchange With the elimination of the use of systematic sampling of 114 companies was selected from among them. Jark test results - to show that the distribution of the dependent variable is not normal . To normalize the data was used by Johnson . hypothesis is that the relationship between earnings transparency and Bankruptcy risk  is significantly . In order to test this hypothesis of random regression analysis to the effect Panel is used. The results of the regression model fitted in relation to the research hypothesis test indicates that the earnings transparency have significant effect on the  Bankruptcy risk  and kind of this impact, is the inverse (negative). with the Increase of earnings transparency، the bankruptcy risk is reduced.