From all the information provided by the accounting information system, the determination of whether or not the financial statements are financially sound can be effective indicators for investment and economic decisions regarding the purchase of shares, and this concept can be The common denominator is accounting information and user needs. The purpose of this study is to investigate the relationship between bold financial reporting, irregularity of accruals and financial entropy in listed companies of Tehran Stock Exchange, so that it can finally clarify the relationship between the variables to make decisions. The right and logical ways to put the horizons in front of investors, and to strengthen the results, the effect of irregularity of accruals has been examined. Multiple linear regression model has been used to test the research hypotheses. The results of a study of 127 companies listed on the Tehran Stock Exchange during the period 1389 to 1398 indicate that a positive and significant relationship between bold financial reporting and financial entropy as well as a positive and significant relationship between irregularity of accruals and There is financial entropy. In addition, the results showed that the effect of accruals irregularity on the relationship between bold financial reporting and financial entropy was insignificant.