
FINANCIAL INFORMATION REPORTING AND CORPORATE BEHAVIOR: A COMPARATIVE ANALYSIS OF LISTED COMPANIES IN IRAN
Mojtaba Ahmadi , Department of Accounting, Gorgan Islamic Azad University, Gorgan, IranAbstract
This comparative analysis delves into the financial information reporting practices and corporate behavior of listed companies in Iran. As the Iranian economy undergoes significant transformations, understanding how companies report financial information and align their behavior with international standards is of paramount importance. Through an in-depth examination of financial reports, governance structures, and corporate practices, this research assesses the extent to which listed companies in Iran adhere to global reporting norms and ethical standards. The findings offer valuable insights into the transparency and corporate governance landscape in Iran and provide a basis for enhancing reporting and behavior practices in the Iranian business environment.
Keywords
Financial information reporting, Corporate behaviour, Listed companies
References
Alavi, S. A., & Imanipour, N. (2015). The Role of Corporate Governance in Firm Performance of Listed Companies in Tehran Stock Exchange. Journal of Management and Governance, 19(4), 833-847.
Financial Action Task Force (FATF). (2021). FATF Public Statement - 25 June 2021. Retrieved from https://www.fatf-gafi.org/publications/high-riskandnon-cooperativejurisdictions/documents/fatf-public-statement-june-2021.html
International Financial Reporting Standards Foundation. (2021). Iran: Adoption of IFRS Standards. Retrieved from https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/iran/
Iranian Association of Certified Public Accountants (IACPA). (2019). Iranian Companies Financial Reporting: Assessment and Recommendations. Retrieved from https://www.iacpa.ir/Public/Files/News/1398/15/24/1398012411514963.pdf
Tehran Stock Exchange (TSE). (2021). Corporate Governance in TSE-Listed Companies. Retrieved from https://en.codal.ir/Content/files/en/IRAN-CG-Code%20for%20TSE%20Issuers.pdf
Transparency International. (2021). Corruption Perceptions Index 2020. Retrieved from https://www.transparency.org/en/cpi/2020/results/irn
World Bank Group. (2021). Iran, Islamic Rep. Data. Retrieved from https://data.worldbank.org/country/iran-islamic-rep
Article Statistics
Downloads
Copyright License
Copyright (c) 2023 Mojtaba Ahmadi

This work is licensed under a Creative Commons Attribution 4.0 International License.