Economic Transparency and the Rule of Law Emphasizing Article (6) of the Law on the Implementation of General Policies, Article 44

This article aims to describe the state of clarification and how to present and disclose financial information of companies and economic enterprises Securities and Exchange Organization (in line with the legal duties of Article (6) of the Law on the Implementation of General Policies, Article 11 of the Constitution) Islamic Republic of Iran (approved by the Islamic Council on 5118/14/58) and numerous amendments in 5141, 5146, 5148 and 5149, as one of the indicators of the rule of law. Disclosure and presentation of accurate, transparent and timely financial information of companies and economic enterprises to the stock exchange organization It can provide a healthy and fair competitive environment in the society because wherever there is information transparency, public supervision and accountability If there is not enough, the possibility of fraud, discrimination, rent, mistrust, corruption and mismanagement increases. On a macro scale Also, transparency can increase social and economic capital, strengthen the rule of law and good governance. In the current research, how the laws and regulations, legal tools and enforcement guarantees are effective in the field Clarifying and providing correct and timely financial information of economic institutions and enterprises, studied through documentary studies data and provide solutions to overcome existing obstacles.