Financing infrastructure projects and industrial development initiatives has always been one of the main challenges faced by developing countries, in which development banks can play a significant role. Development banks are financial institutions whose primary function is to provide long-term financing for productive and infrastructural sectors, often accompanied by technical and managerial assistance. The activities of these banks, due to their developmental nature, differ fundamentally from those of commercial banks. Commercial banks generally aim at generating profit and maximizing shareholder wealth by extending loans that are short-term, quick-yielding, and low-risk. In contrast, development banks, through mobilizing and allocating medium-and long-term resources, encouraging and facilitating private sector investment, and offering expert technical services in legal and economic domains, seek to address investment-related challenges. The present study, using a descriptive method, examines the financing mechanisms of selected development banks in various countries and their role in investment and economic development. The findings indicate that equity ownership in enterprises and providing their financial needs, with a defined exit strategy—referred to as enterprise creation—is among the common approaches adopted by these banks. This approach, for reasons such as reducing information asymmetry between lenders and borrowers, mitigating agency problems, aligning the interests of enterprises and banks, and granting enterprises long-term access to financial resources, can play a critical role in capital formation. Therefore, in the current state of the Iranian economy, where the need for investment is strongly felt and where information asymmetry increases the likelihood of diverting credit toward non-productive activities, adopting this approach in financing can pave the way for higher levels of development and economic growth in targeted sectors.

One of the literature accounting and financial management, corporate governance, because it is believed that the mechanism of corporate governance receiver capabilities are used That have a direct impact on the ability of investors to force management to efficient use of existing resources in organizations are. The main role of financial reporting, effective in delivering information to people outside the organization credible and timely manner. Managers can use their knowledge about the company's business activities to improve the effectiveness of financial faces, as a means of conveying information to investors and potential creditors, use one of the modes of transmission of information, disclosure of which would be financed through faces. In this study, the relationship between ownership concentration and the percentage of institutional ownership has been dealt with voluntary disclosure data on the five-year period between the years 1389-1393 the firms listed in the Tehran Stock Exchange has been extracted. In order to analyze and test data, statistical software was used Excel and Eviews. The results of tests indicate that the concentration of ownership and the percentage of institutional ownership have a significant relationship with the voluntary disclosure.

Today the world is facing many changes, especially in industries. This article is aimed at determining the current situation of Irankhodro Company and identifying the desired situation and the gap between these two and its analysis for finding the strengths and weaknesses of this organization in leaning itself, introducing some guidelines for promoting the organization from this perspective.Evaluation has been done in three areas of leadership processes, product life cycle, and empowered infrastructure. A questionnaire was designed and distributed among different layers of manager. In fact the sample was comprised of senior managers, middle managers, and lower managers who were academically educated at B.A level and above and those who had at least two years work experience in the organization at the same time. The sampling method which was used in this article was stratified random sample. After collecting the data through spss software, descriptive statistical methods were used and the hypotheses were tested. It was revealed that all hypotheses claiming the organization was in an appropriate situation were rejected. At the end, based on the analysis done in this research a report on the current situation of the organization was accomplished and some policy implication on each of the functions of the organization and self evaluation mechanism were introduced to the authorities, hoping that it could result in more improvement in leaning level of auto industries in Iran in general and Irankhodro company in particular.