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Open Access Article
1 - Disclosure of information in the capital market, challenges and harms
Reza Shamsi Reza Gholami JamkaraniPurpose: Reporting to the outside world provides an overview of a company's financial position, performance, and flexibility. The purpose was to use a three-branch model to conduct a pathology of the framework of mandatory information disclosure in the capital market.Me MorePurpose: Reporting to the outside world provides an overview of a company's financial position, performance, and flexibility. The purpose was to use a three-branch model to conduct a pathology of the framework of mandatory information disclosure in the capital market.Methodology: The present research was a qualitative study that employed themes analysis. The study concentrated on auditors, financial managers, and shareholders, who are the primary and most important users of financial statements. First, the initial disclosure framework was extracted using the Securities and Exchange Organization's control checklists. The data was then analyzed using themes analysis after interviews were conducted with 14 auditors and experts from the Securities and Exchange Organization.Findings: Based on the research findings, regarding the disclosure of information in the capital market, structural, behavioral and environmental damages were identified. The instructions are sometimes formal and not applicable, or are presented in general and lack executive details.Originality / Value: The results of this research can be effective in reviewing and modifying the guidelines and framework of information disclosure, as well as improve the quality of disclosure and make information more reliable, and finally be able to attract the attention of stakeholders and users of information. Manuscript profile
List of Articles Reza Shamsi
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