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Resumen
The purpose of this study is to investigate the role of low investment moderation on the relationship between financial reporting quality and investment in listed companies in Tehran Stock Exchange; therefore, 125 companies were selected during the years 2011-2015 (5-year period) as a statistical sample. In order to investigate the effect of each of the independent variables on the investment of companies, separate hypotheses were tested using multiple regression models using hybrid data. The results of the hypothesis test indicate that there is a positive and significant relationship between financial reporting and investment quality, and the results of the research showed that low investment significantly modifies the impact of financial regulatory quality on firms' investments.
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