Economic Transparency and the Rule of Law Emphasizing Article (6) of the Law on the Implementation of General Policies, Article 44 of the Constitution

Subject Areas :

Laleh Shahbazi ¹ (4Ph.D. Student, Department of Pubic Law, Meybod Branch, Islamic Azad University, Yazd, Iran.)
Ahmad Markazmalmiri, ² (Corresponding Author, Research Assistant Professor of Majles Research Center (MRC), Tehran, Iran. Email: [e-mail].)
Erfan, Shams ³ (3Assistant Professor, Department of Pubic Law, Shahid Beheshti University, Tehran, Iran.)
عبدالرضا برزگر ⁴ (دکترای حقوق عمومی، واحد میبد، دانشگاه آزاد اسلامی، یزد، ایران.)

Received: 2021-12-06 Accepted : 2022-03-16 Published : 2022-09-21

Keywords: stock exchange, Keywords: Clarification, Presentation of Financial Information, Rule of Law and Law on the Implementation of General Policies of Article 11 of the Constitution,

Abstract :

AbstractThis article aims to describe the state of clarification and how to present and disclose financial information of companies and economic enterprisesSecurities and Exchange Organization (in line with the legal duties of Article (6) of the Law on the Implementation of General Policies, Article 11 of the Constitution)Islamic Republic of Iran (approved by the Islamic Council on 5118/14/58) and numerous amendments in 5141, 5146, 5148 and 5149, as one of the indicators of the rule of law.Disclosure and presentation of accurate, transparent and timely financial information of companies and economic enterprises to the stock exchange organization It can provide a healthy and fair competitive environment in the society because wherever there is information transparency, public supervision and accountability If there is not enough, the possibility of fraud, discrimination, rent, mistrust, corruption and mismanagement increases. On a macro scale Also, transparency can increase social and economic capital, strengthen the rule of law and good governance.In the current research, how the laws and regulations, legal tools and enforcement guarantees are effective in the field Clarifying and providing correct and timely financial information of economic institutions and enterprises, studied through documentary studies data and provide solutions to overcome existing obstacles.

References:

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6- British Standards Group/Occupational Health and Safety Assessment Series (OHSAS
48114), (5117). London W1 1AL, UK.
7- Chiarini A)5143)” Relationships between total quality management and Six Sigma inside European manufacturing companies: a dedicated survey”. International journal of productivity and quality management. 5143; 44(5):479-91
8- Elmholt KL, Sondrup A. Sustainable Enterprise Excellence from a SME Perspective. Master’s thesis. Aarhus University, Business and Social Sciences, Department of Business Administration. 5143, Pages 4-95.
9- Katherine Marsden.Evaluating errors in the laboratory identification of von Willebrand disease in the real world, Thrombosis Research, Volume 431, Issue 5, August 5141, Pages
393-113.
41- Fatma Lestari, Budiawan, Meily L. Kurniawidjaja, Budi Hartono (5142). Baseline survey on the implementation of laboratory chemical safety, health and security within health faculties laboratories at Universitas Indonesia, Journal of Chemical Health and Safety, Volume 53, Issue 1, July–August 5146, Pages 38–13.
44- Fleischer M, Troege M. Organising Product Stewardship in Large Chemical Companies. Journal of Business Chemistry. 5111; 4(5): 53-57.
45- Ghahramani. Abolfazl (5146). Factors that influence the maintenance and improvement of OHSAS 48114 in adopting companies: A qualitative study Journal of Cleaner Production, Volume 437, 51 November 5146, Pages 583–591.
فصلنامه مطالعات کمی در مدیریت................................................................. / 211
43- Kean Eng Koo, M.D. Ahmad Nurulazam, M.Z. Siti Rohaida, Tang Ghee Teo, Zulhisyam Salleh (5141). Examining the Potential of Safety Knowledge as Extension Construct for Theory of Planned Behaviour: Explaining Safety Practices of Young Adults at Engineering Laboratories and Workshops, Procedia - Social and Behavioral Sciences, Volume 446, 54 February 5141, Pages 4243-4248.
41- Khwanjai Wangkahat, Somboon Nookhai, Vallerut Pobkeeree, (5145) "Public health laboratory quality management in a developing country", International Journal of Health Care Quality Assurance, Vol. 52 Iss: 5, pp.421 – 461.
42- Lafuente Abad J, E, Vilajosana J. An assessment of the OHSAS 48114 certification process: Objective drivers and consequences on safety performance and labour productivity. Safety science. 5143;61(4):17-26.
46- Lina Y-H, Chenb C-Y, Luoa J-L. Gender and age distribution of occupational fatalities in Taiwan. Accident Analysis and Prevention 5118; 11 4611-41.
47- Lindroos O, Burström L. Accident rates and types among self-employed private forest owners. Accident Analysis and Prevention 5141; 15 4759-32. 47.
48- Valenstein PN, Raab SS, Walsh MK. Identification errors involving clinical laboratories. Arch Pathol Lab Med. 5116;431(8):4416-43.