Purpose: The purpose of this research is to investigate the relationship between institutional investor inattention, accruals quality and conditional conservatism. Methodology: This research is applied and correlational. The data used are historical and ex-post and to test the research hypotheses, EViews 10 was used. The statistical population of this research is 438 companies from 2010 to 2019, which were listed during this period, and by applying the systematic elimination method, the number of the research population was reduced to 132 companies (1320 years-companies). Findings: The findings of the research show that there is a significant negative relationship between institutional investor inattention and conditional conservatism, and there is a significant positive relationship between institutional investor inattention and the low portion of accruals quality. In addition, the relationship between the institutional investor inattention and the low portion of accruals quality (discretionary accrual items) shows that in the case of institutional investor inattention, the amount of optional accrual items (abnormal accrual items) increases and as a result, the earning quality decreases. Originality: Institutional investor inattention and reducing their supervisory role, abnormal accruals (low portion of accruals quality) will increase and as a result, the earning quality will decrease. If institutional investors use their supervisory position well, they can prevent the presentation of manipulated earnings and dishonest expression.

The purpose of this study is investigating the effect of accounting conservatism, institutional investor shareholdings, as well as the interaction between these two variables on earnings management using Benford ̓ s law. To achieve the research objectives, the financial statements of a sample of 102 companies listed in Tehran Stock Exchange were analyzed. In this research Benford ̓ s law and considering first four digits of left side of net income as benchmarks for to explore the earnings management, the Khan and Watts model (2009), for to measure of accounting conservatism, and stock Exchange law to calculate the amount of institutional investor shareholdings was used. Chi-square test was used to investigate signifying the deviation of distribution of each first to fourth digits of net income from Benford's Law. The results showed accounting conservatism and institutional investor shareholdings and interaction between them decrease earnings management. By the results of this research can be found that company ̓ s stakeholders can limit the opportunities for earnings management using accounting conservatism and institutional investor shareholdings as two efficient tools.

In recent researches in the field of financial markets and stock exchanges, determinig the effect of behavioral variables such as investor sentiment and trading behavior along with fundamental variables, has attracted the attention of most financial researchers, especially those of behavioral finance. In this study, in order to investigate the effect of investor sentiment and trading behavior on stock excess return, using data of 159 companies listed in Tehran Stock Exchange (TSE) during the period from 1388 to 1395, three behavioral variables including the "Investor sentiment index", "Individual investors trading behavior index " and " Institutional investors trading behavior index " were calculated and added to Fama and French 5 factor model, to achieve a new 8 factor model with a combination of fundamental and behavioral variables. Then, by analyzing multiple regression with panel data, the explanatory capability and goodnes of fit index of the new 8 factor model is compared with the FF 5 factor model and the effect of each index on stock excess return, has been investigated. The results show that, adding these three behavioral variables improves the FF 5 factor model, and the 8 factor model, fits better than FF 5 factor model in explaining the " stock excess return". Meanwhile, the effect of investor sentiment is more than the effect of investors trading behavior.

Due to economic power and less bargaining, the consumer needs special support from the powerful, and he does not guarantee his rights solely on the basis of the principle of contractual freedom. The consumers of the stock market, which are part of the financial market and are, in contrast, the real market, are no exception and even due to more specialized financial markets, paying attention to the weak stratum of the activists of this market is more important. Therefore, Consumers should be identified and eligible for special protection. Persons investing in stock exchange, are two categories some of them are beginner and non-professional and some others are specialist and obviously the first category needs special support. Although some believes that it is impossible to enforce the rules of consumer rights in the stock market, but it seems, despite the silence of the legislator, must the retail investors of this market, whose main occupation is not securities trading but also a subsidiary and complementary profession and their information is weak, called consumer and the right to use the special benefits of the Consumer Protection Act of 1388 in our country and other related regulations. . In contrast, institutional investors, who are specialist people and securities trading in their main job and due to economic and information power, they do not require special legal protection. As you can see, The concept of consumer in the exchange is somewhat different from the traditional definition in the relevant laws.

According to experts, the main cause of Investment’s developing behavioral problems in the capital and the stock markets is mental disorders by investors. For this reason, the study of behavioral and psychological issues for investors has been noticeably important nowadays. Investor’s behavior in the stock market, decision making, and allocation of financial resources, pricing and evaluating corporate performance are influenced by this so that the main reason of behave uncertainty is a lack of knowledge and also the factor of risk. Furthermore, behavioral finance experts have known the knowledge of human behavior by the behavioral signs, false confidence, limited vision, projection error and avoiding the regret and remorse. Assessing the knowledge of investors, risk perception and their behavior can be the key to many issues, hence, in this study we have tried to get influence by the relationship between knowledge and risk perception on the behavior of investors in the stock market for trading in Tehran stock markets. We have provided a test of the relationship between the numbers of investor awareness and it has been evaluated. Then, by using the appropriate test statistics and reviewing the data normalization, it is complied with the assumptions of the researcher hypothesis.