جستجوی مقالات مرتبط با کلیدواژه "شفافیت در گزارشگری مالی" در نشریات گروه "حسابداری"

The purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran Stock Exchange during the years 1390 to 1400 is that 217 companies were selected as a statistical sample by the method of systematic elimination, and the research hypotheses were tested using mixed regression. The results of the significance test of the coefficients based on the fitted regression equations indicate the existence of a significant positive relationship between the disclosure of corporate social responsibility and financial health. Also, there is a positive and significant effect between financial reporting transparency and financial health. The result of this research will help managers to improve and develop effective policies related to social responsibility disclosure that are necessary to achieve financial health in the short and long term. Therefore, with appropriate investments, in companies that have more transparent and stable financial statements, they provide the basis for increasing the profitability and financial health of business units.

The purpose of this research is to investigate the role of stock market development on the political and ethical aspects of management behaviors (including: optimistic, short-sighted behaviors, agency cost, profit management and political costs caused by managers' behavior) in companies listed in the Tehran stock exchange. For this purpose, five hypotheses for investigating this issue were compiled and data related to 140 stock exchange member companies for the time period between 2008 and 2021 (consisting of two capital market periods including 2008-2014 and 2015-2021). It was investigated and analyzed. The regression model of the research was examined and tested using panel data method with fixed effects approach and logistic regression method. The results of the research showed that among managers' opportunistic behaviors, optimistic behaviors, representation and profit management under the influence of stock market development in the second period of the capital market decrease more than in the first period and are affected by the increasing effect of stock market development. On the other hand, the results confirm that the short-sighted behavior of managers was not affected by the development of the stock market in the second period of the capital market compared to the first period. In addition, the results indicate that the political cost caused by the managers' behavior under the influence of the stock market development in the second period of the capital market decreases more than the first period, and under the influence, there was an increasing effect of the stock market development.

The purpose of this study is to present a model of factors affecting financial transparency in municipalities and public non-governmental organizations.

In this regard, content texts and previous researches were reviewed by content analysis method and the components affecting transparency were extracted. Then, using the Delphi approach and the opinion of experts, the mentioned criteria were monitored.

The results showed that by using the social, organizational, economic and political dimensions along with its components and characteristics, a suitable model of financial reporting transparency can be presented and also strengthen each dimension and each factor. It can make financial reporting more transparent in    municipalities and public organizations.

Creating financial transparency in public non-governmental organizations such as municipalities should be done in a radical, legal and cultural way. This research is one of the rarest researches in the field of financial transparency and is the first research in this field for the general public in presenting a financial transparency model that has contributed to the richness of the research literature.

The purpose of this study was to investigate the role of stock market development in promoting accounting concepts (including indicators; tax avoidance, accounting conservatism, political costs, financial helplessness and agency costs) in companies listed on the Tehran Stock Exchange.

For this purpose, five hypotheses to study this issue were compiled and data related to 140 member companies of the stock exchange for the period between 2006 and 2019 (consisting of two periods of the capital market including the years 2006-2012 as a period The first and 2013-2019 as the second period) were studied and analyzed. The research regression model was investigated and tested using panel data method with fixed effects approach.

The results showed that in the second period of the stock market compared to the first period, due to increased supervision and the level of transparency, the establishment of regulatory mechanisms such as the audit committee, the growth of disclosure requirements in the stock market and move towards more international financial reporting standards. Among the accounting indicators, only the indicators of corporate political cost, financial helplessness and agency costs are affected by the development of the stock market in the second period of the capital market compared to the first period and are affected by the decreasing effect of stock market development. On the other hand, the results confirm that the indicators of corporate tax avoidance and accounting conservatism were not affected by the development of the stock market in the second period of the capital market compared to the first period.

The results showed that the development of the stock market could have a significant effect on accounting indicators and the changes made in the second period of the capital market have been somewhat effective and have led to improvements in accounting concepts.

 Due to the lack of comprehensive research on the impact of changes in the country's stock market and the mechanisms of transparency in the second period of the stock market compared to the first period of the market, this study seeks to provide evidence of the development effect of the market. It is based on the concepts of accounting and to some extent seeks to examine the effectiveness of the changes made.

The purpose of this study was to investigate the role of stock market development on promoting financial reporting indicators (including; financial reporting quality, level of corporate social responsibility disclosure, corporate governance, audit quality and readability of financial statements) in companies listed on the Tehran Stock Exchange. For this purpose, five hypotheses to study this issue were compiled and data related to 140 member companies of the stock exchange for the period between 2006 to 2019 (consisting of two periods of the capital market, including 2006-2012 and 2013-2019) Were analyzed. The research regression model was investigated and tested using panel data method with fixed effects approach. The results showed that in the second period of the stock market compared to the first period, due to increased supervision and transparency, the establishment of regulatory mechanisms such as the audit committee, the growth of disclosure requirements in the stock market and move towards more international financial reporting standards Among the financial reporting indicators, financial reporting quality indicators, the level of corporate social responsibility disclosure and audit quality are affected by the development of the stock market in the second period of the capital market compared to the first period and are affected by the increasing effect of stock market development. On the other hand, the results confirm that the indicators of corporate governance and readability of financial statements were not affected by the development of the stock market in the second period of the capital market compared to the first period.