Fundamentals of Commitment to Disclosure of Exchange Company Information in Iranian and Common Law

Most of the stock offering by publishers and their purchase by shareholders are in accordance with the principle of free will of the parties, but this freedom will affect the efficiency of this market due to the superiority of the publisher over other capital market participants. Sharing this procedure of information transparency means obtaining information related to the performance of the rounds, the financial status and the financial situation, the financial situation and the financial situation, etc.

In terms of gathering information, the current research is descriptive, analytical and comparative. In this research, it is tried to report what is without any interference or subjective inference and obtain objective results from the situation.

The findings of this research, based on the comparative study of the legal systems of three countries, indicate that, unlike the legal system of Iran, where the principles of the obligation to disclose information due to the lack of specific laws and judicial procedures are subject to the general rules contained in the Securities Market Law and other laws, in American and English laws have dealt with this issue hundreds of years ago in different laws; Therefore, preserving the rights of shareholders, public order, good faith, fairness and avoiding financial abuse are known as the most important principles of the obligation to disclose information about companies admitted to the stock market.