"Corporate Practices and Financial Information: A Comparative Study of Listed Companies in Iran" examines the relationship between financial reporting practices and corporate behavior in publicly listed companies in Iran. This study investigates how the transparency, accuracy, and comprehensiveness of financial information influence corporate governance, decision-making processes, and overall corporate behavior. By comparing different sectors and sizes of listed companies, the research explores variations in reporting practices and their impact on organizational performance, investor trust, and market efficiency. Additionally, the study evaluates the role of regulatory frameworks, corporate culture, and external pressures in shaping the financial reporting practices of Iranian companies. Through this comparative analysis, the paper offers insights into how enhanced financial transparency can improve corporate accountability, mitigate risks, and foster sustainable business practices in the Iranian market. The findings aim to inform policymakers, regulators, and business leaders on the critical role of financial information in shaping corporate behavior and enhancing the effectiveness of financial markets in Iran.

Corporate practices, financial reporting, financial transparency

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