The Evaluation and Rating of Standard Indicators of Transparency and the Public Disclosure of Financial Statements within the Banking System

The existence of transparent and comparable financial information is one of the main pillars of executive managers' response to the basic needs of economic decision makers and one of the irreplaceable requirements for economic development and growth in the public and private sectors. Transparency oversight leads to the stabilization and expansion of the national banking system and reduces the conflict between bankers and depositors.With the increasing expansion of economic interactions at the international level and the need to pay attention to capital flows, the introduction of appropriate standards for transparency in financial systems, is an important step to equip and appropriate allocation of resources, promote health and banking transparency and reduce costs related to financial information circulation. . Therefore, descriptive-analytical method using library resources, opportunities, threats, weaknesses and strengths of the banking system in the implementation of the standard of transparency of the Islamic Financial Services Board have been examined and field-survey method and distribution of questionnaires using modeling approach. Multi-criteria decision-making, standard indicators of transparency and public disclosure of financial statement information are ranked in terms of "importance and impact of the implementation of the index on the degree of transparency."The research results show; Indicators of financial disclosure information, disclosure of corporate governance information and internal controls and disclosure of risk identification and management information are the most important and indicators of disclosure of financial statement information, disclosure of important event information, disclosure of legal authority information have the greatest impact on performance .