نشریه حسابداری و بودجه ریزی بخش عمومی
سال چهارم شماره 4 (پیاپی 14، زمستان 1402)

Investigations show that information related to carbon is not disclosed in our country and it is predicted that this issue is due to challenges and obstacles that prevent the realization of this goal. This issue has been a deep gap among related researchers, and the present research is important and necessary to pay attention to this research gap. In this regard, the aim of the current research is to identify the obstacles to voluntary disclosure of carbon in the financial reporting of companies listed to the Tehran Stock Exchange in 2023. The research was applied in terms of purpose and descriptive-survey based on quantitative data. Library and field methods were used to collect information in this research. The statistical population of this research is the managers of the companies admitted to the Tehran Stock Exchange. Based on the findings, finally 16 variables of legal, infrastructural, individual and organizational factors were identified. The variable "Penalty for companies for not voluntarily disclosing carbon" from the criterion of legal factors has the highest score in terms of importance with an average of 3.8. Also, the variable "participation in carbon emission disclosure programs" with an average of 3.42 from the criterion items of infrastructural factors, the variable "emphasis of institutional investors on voluntary carbon disclosure" from the criterion items of individual factors with an average of 3.62 and the variable "understanding the economic consequences of voluntary carbon disclosure" Among the standard items, organizational factors with an average of 3.6 have the highest score in terms of importance.

In recent decades, achieving economic growth along with equal distribution and increasing the quality of life has been formed in the form of inclusive growth in economic literature. The present study has investigated the factors affecting inclusive growth with an emphasis on economic discrimination in the provinces of Iran using the panel data method through the Eviews program. The results of the research show that a one percent increase in the economic participation of the labor force increases the overall growth of Iran's provinces by 0.847 percent. With a one percent increase in the ratio of bank loans, the overall growth of Iran's provinces increases by 0.255 percent. This means that the ratio of bank credits is a positive influencing factor on the overall growth of Iran's provinces. The variable coefficient of economic discrimination in the budget also has negative effects on inclusive growth with a coefficient of -0.155 percent. However, the inflation variable has had a negative and significant effect on the overall growth of Iran's provinces. With a one percent increase in the inflation rate, the overall growth of Iran's provinces will decrease to -0.123 percent, so the economic policymakers should decentralize bank credits, economic participation along with the balance in the distribution of budget credits and pay attention to the economic advantages of each region in order to increase the overall growth in the provinces of Iran.

Tax payments are one of the major expenses that individuals and companies incur due to their income-generating activities. Creating permanent and temporary tax differences is considered as a risky activity that can bring losses for shareholders. However, the issue of agency and the increase of agency costs in companies increases tax differences. But in the absence of appropriate scientific and experimental evidence in the field of tax differences, the present research has evaluated the effect of agency costs on permanent and temporary tax differences. In this research, four criteria of asset utilization, discretionary expenses, Q Tobin ratio and free cash flow ratio have been used to measure agency costs. In this regard, a sample consisting of 143 companies admitted to the Tehran Stock Exchange during the period of 2015 ti 2021 was selected and tested. Using the multivariate regression method, the results show that among the selected criteria for measuring agency costs, only free cash flow has a significant indirect relationship with permanent tax differences, and the results also show that all four criteria are considered taken to measure the agency costs has a significant relationship with the temporary tax difference that the free cash flow and Q Tobin ratio have an indirect significant relationship and the asset utilization ratio and the ratio of discretionary expenses has a direct and significant relationship with temporary tax differences.