List of Articles Value Gap

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  1 - The Trend Toward Voluntary Corporate Disclosures: Reporting Frame Works, XBRL, XARL and It’s Effects
  H. R. Vakilifard A. Mohammadi M. Mohammadi
  The contemporary phenomenon of market globalization, competition and technical developments haveresulted in companies becoming more international in their orientation and have also led to increasedcomplexity in the business environment. While capital markets now offer u More

  The contemporary phenomenon of market globalization, competition and technical developments haveresulted in companies becoming more international in their orientation and have also led to increasedcomplexity in the business environment. While capital markets now offer unforeseen investmentopportunities, one important development associated with these trends is the tendency of investors to beconfronted with an abundance of information about myriad corporate activities. In addition to making therequired compulsory disclosures, more and more companies are disclosing information on a voluntarybusiness – presumably in the hopes that this extra data hasten the stock market to recognize hidden elements.In this article, we provide some insights into why the value gap is responsible for the enhanced demand forextra disclosures. We also outline some of the more important frameworks that have emerged in thecontemporary literature on disclosures, and we explore the potentially critical impact of XBRL (eXtensibleBusiness Reporting language) and XARL (eXtensible Assurance Reporting Language) on this topic. Finally,we present exist view about some of the likely implication of the trend toward additional voluntarydisclosures Manuscript profile
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  2 - Study of intergenerational value gap of Turkmen women in terms of the role of individual characteristics and contextual factors
  mahshid rafinejad mehrdad javaheripour zahra ghasemi
  Margaret Mead believes that vast and profound socio-cultural changes make conditions for growth and upbringing of young generation different from the conditions of the parents; As a result, a generation gap is created, which causes value differences between the two gene More

  Margaret Mead believes that vast and profound socio-cultural changes make conditions for growth and upbringing of young generation different from the conditions of the parents; As a result, a generation gap is created, which causes value differences between the two generations. The purpose of this article is to investigate the role of individual characteristics and contextual factors in differentiating the value priorities two generations of women. The research method is quantitative-survey that independent group T-statistics and two-way analysis of variance and significance level were used to test the hypotheses. The data collection tool was a researcher-made questionnaire consisting of 50 questions, which was estimated to be 0.66 and its reliability 0.92 using SPSS software version 20. The statistical population of the study includes 173264 married women living in Gonbad Kavous city with Turkmen ethnicity in 1400. Using multi-stage cluster sampling, 200 women in their fifties (mothers) and 200 women in their eighties (girls) were selected as a sample. Findings showed that there is a value difference of % 12.14 in terms of material values ​​and % 17.18 in terms of metamaterial values ​​between mothers and daughters. The results of the study based on the maximum comparison of the mean differences showed that there is a significant difference between job, spouse occupation, housing status, education level, spouse education level and income level of mothers and daughters in terms of priority of material and extraterrestrial values. Material and metamaterial values are more important for the daughter generation compared to the maternal generation Manuscript profile