Objectives: The present study aims to examine the impact of a company's regulatory mechanisms on the enhancement of earnings information content in the Iranian capital market.

Design/methodology/approach:  A sample of 142 firms listed on the Tehran Stock Exchange from 2013 to 2022 was chosen using a systematic exclusion model. The research hypothesis was then tested through multiple linear regression tests based on panel data. The profit reaction coefficient and the company's supervisory mechanism, as indicated by the owner's internal control criteria, were used to measure the information content of profits.

Results: The study found a direct and significant correlation between the company's supervisory mechanism and the information content of earnings. Improving the quality of the monitoring mechanism led to an increase in the information content of profits.

Innovation: This study offers valuable insights for company managers and stakeholders in the capital market. By effectively utilizing regulatory mechanisms, the level of information content of profits in the market can be enhanced.