جستجوی مقالات مرتبط با کلیدواژه « Disclosure » در نشریات گروه « مالی »

The purpose of this study was to identify the effective factors of corporate governance and disclosure and transparency in assessing the quality of financial statements in selective banks in Iran. This research was based on a mixed qualitative-quantitative method with an exploratory approach. The study population included a group of financial and banking experts, who were selected through snowball sampling. In this study, which was performed through two panels, the Fuzzy Delphi method was utilized. Finally, according to the financial and banking experts’ opinions, 12 factors related to corporate governance and 22 factors related to disclosure and transparency were found to be effective in assessing the quality of financial statements in the banks. The results revealed the highest levels of agreement for the type of independent auditor's report in the category of corporate governance and important facilities and macroeconomic commitments in the category of disclosure and transparency among the experts.

Supervising and assuring investors is considered as one of the most important bases for strengthening and developing the capital market. . Islam has considered customs and conditions for business, commerce and economic activity, among which we can mention fairness in transaction and protection of the rights of the parties in transactions. Transparency and certainty about respecting the investors' rights by the issuers are the concerns of those investing in different securities, including stocks and various types of Islamic securities (Sukuk). The greater the trust among the individuals in a society, the more the desire for investment, and in return, the more the issuers’ financial capabilities to launch investment projects and also to provide working capital. Thus, the capital market will succeed in financing as its main mission. The main purpose of this study is to evaluate the level of supervision sufficiency applied by the Capital Market Supervisory Authority over the issuers of various securities in the stock exchange. In this study, 200 stockholders were selected randomly as statistical samples. Data were collected using a questionnaire. The structural equation model and the opinions of experts and informants were used to assess the construct validity and content validity, consequently. The results of the study indicate that, according to the shareholders, the level of the Stock Exchange supervision over the issuers is acceptable considering financial literacy, disclosure and transparency, and training activities; while, the supervision over corporate governance, audit quality, and insider information is not acceptable enough.

Given the important role of financial derivatives in the world economy and experience of the necessity of applying high quality and accepted financial reporting standards especially financial instruments standards, the purpose of this study was to identify information disclosure challenges related to derivative instruments in Iranian reporting environment And within the framework of International Financial Reporting Standards. Method This study identifies and presents the challenges of disclosing derivative securities and hedge accounting information in accordance with IFRS 7 and IFRS 9, using the qualitative content analysis method of analyzing the data obtained from interviews with 4 experts of auditing, accounting and capital markets of Iran.The identified challenges in identifying, measuring and disclosing derivative tools lead to challenging practice requirements. The findings show that the complexity and difficulty of implementing disclosure requirements in practice, along with a lack of incentives to comply with disclosure requirements and lack of transparency in financial reporting, along with the weakness of executive reporting requirements in the Iranian reporting environment, will have negative impact on effectiveness of standard and derivative instruments reporting. resulting in a lack of sufficient, comparable, useful and reliable information in this area.Standard setters and professional accounting and auditing communities should be aware of challenges of accounting and reporting of derivative securities and prepare suitable infrastructures for financial reporting of these securities in Iranian financial reporting environment.