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The main purpose of the paper is to examine the relation between financial reporting Transparency and value relevance of accounting information. In order to measure financial reporting transparency in this paper, three important qualitative of accounting information, specially earning is used which improve financial reporting Transparency. These proxies are unsmoothing, earning predictability, accrual quality. In order to make assurance of results on each proxy, component index is made. Thedoi:10.22051/jera.2016.2164 doaj:801bc008c7ad4c50a96d035877f35434 fatcat:guseplzu4vdn3j5t7gcanfosue