Efficient market hypothesis predicts that capital markets are beset with cer-tain biases which result from wrong estimation, and negatively influence shareholders’ expectations for higher returns, which in turn affects invest-ment efficiency, Financial constraints and corporate performance efficacy in competitive markets, and eventually mitigates firm value. The present study aims Financial Reporting language Bad on Aggressive Financial Reporting Investor protection over the period 2013-2017. Earnings forecast error and CEOs’ overconfidence biases serve as the measure of CEO’ s perceptual biases, the model developed by Biddle et al (2009) is employed to proxy for investment efficiency, and KZ model is also adopted to calculate financing constraints. The results reveal that both earnings forecast error and overconfidence biases negatively affect investment efficiency, while they positively influence cor-porate financing constraints. These results indicate that CEO’ s perceptual biases creates a constraint on financing, and, on the other hand, reduces the efficiency of corporate investments. Under these conditions, the trust and confidence of investors and shareholders in relation to the company will be reduced, and the company will face negative features like the risk of a Financial crisis.

The growth of international trade and capital flow and the growing economic cohesion over the past three decades has led to the harmonization of accounting standards among countries. With the adoption of International Financial Reporting Standards (IFRS) in many countries of the world, and the announcement by the IranianSecurities and Exchange Organization of the requirement to impose standards for a group of companies under the Supervision of that organization, the main objective of this study is to examine the impact of the implementation of international Financial Reporting standards on quality Financial Reporting in Iran. To this end the effect of applying IFRS on thequalityof identifying and measuring transactions, the quality of identifying and measuring assets and liabilities, the quality of presentation and disclosure of Financial statements, and the qualitative characteristics of Financial information, is investigated. A survey approach is used to conduct research. The statistical population of this research includes academic and professional experts. Number of questionnaires is sent to the respondents and 117are collected. According to the results of one sample T-test, the implementationof the International Financial Reporting Standards improves the process of identifying and measuring transactions, assets and liabilities, increasing the quality of presentation and disclosure of Financial statement components, and the overall quality of Financial Reporting.

Purpose: The purpose of this research is to study the effect of Financial stress on the timeliness of accounting Financial Reporting in companies listed on the Tehran Stock Exchange.Method: In order to investigate this goal, two explanatory hypotheses and information related to 152 stock exchange member companies for the period of 2017 to 2022 were analyzed. The regression model used in this research was a panel data method with a combined approach.Results:The results showed that Financial stress has a positive and significant relationship with the start and finish of preparing Financial reports, but it has no positive but significant relationship with late registration.Conclusion:According to the findings of the research, management decisions can reduce Financial stress and be effective in the timely presentation of Financial reports to help investors as an effective informational and operational tool in the evaluation, analysis and analysis of reports.Contribution:This study will provide evidence of its impact on the timeliness of accounting Financial Reporting as one of the effective factors in investment by using updated indicators involved in Financial stress. It seems that these indicators have not been investigated so far and The results of the review develop the theoretical literature in this field. Also, the findings can help in recognizing and reducing the level of Financial stress indicators in companies and also be useful for investors who seek to reduce risk and riskiness of investment.

According to some accountants, Financial Reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for Reporting in line with Islamic accounting objectives and to adapt the process of recognition and Reporting Financial events in accordance with the Shari'a principles. The research method is combination (qualitative and quantitative). In the qualitative section of the content analysis method, with the help of the Qur'an, Religious' Fatwa and the results of previous studies, the necessity of modifying some of the components of the conventional conceptual framework were expressed In the quantitative section, by using the two separate questionnaires, the viewpoints of 30 religious scholar and 73 Financial specialists (faculty members of the universities, official accountants and senior experts of Tehran Stock Exchange) in 2018 were obtained and analyzed by using the single-group T test. The results show Reporting on the basis of fair values, measuring earnings based on the balance sheet approach, presentation of the value added statement, disclosure of the cash flows arising from the religious funds, providing a list of the assets subject to Zakat, disclosure of the doubtful deals and submitting the ecological requirements checklist leads to greater transparency and more accurate assessment of the performance of managers, better evaluating the risk of investment in the enterprises and thire social-religious responsibilities.

Prior studies provide mixed evidence on whether the transition to International Financial Reporting Standards (IFRS) deters or contributes to greater Financial Reporting quality. Thus, this research investigates how the transition affects Financial Reporting quality. This study measures Financial Reporting quality by earnings management and the value relevance of earnings. Using a sample of listed firms on the Iraq Stock Exchange during 2015–, 2019, the current study indicates no significant relationship between the transition to IFRS and earnings management. Further, the transition to IFRS positively affects the value relevance of earnings. Thus, collectively, the impact of the transition to IFRS is conditional to the proxies of Financial Reporting quality. This study contributes to the existing literature by providing empirical evidence regarding the impact of IFRS on Financial Reporting in an under-studied emerging market. This paper has important implications for regulators, standard setters, listed firms, and other stockholders. It shows that the transition to IFRS has positive effects even in firms from developing countries.

The purpose of this study is to achieve a suitable model for the implementation of International Financial Reporting Standard 17 in the insurance industry and to provide a Reporting framework based on the International Financial Reporting Standard, the content analysis approach was used. The results show that topics such as corporate governance Reporting, business environment information Reporting, intellectual capital Reporting, capital market Reporting, accounting principles and procedures, etc. should be considered in developing a Financial Reporting framework. . The results also show that categories such as general Reporting, Reporting strategies, Reporting key events of the past and future year, Reporting information to boards and management committees, Reporting shareholder information, operating department, market information and competitive environment, intellectual capital except manpower, human capital of intellectual capital, capital market information, key accounting procedures and standards used, information on assets, information on debts and equity in The Financial Reporting framework is very important in the insurance industry. Studies show that the issue of Financial Reporting and providing a framework for it is of great importance in the insurance industry. On the other hand, according to the laws, regulations, instructions and other environmental conditions prevailing in each industry, the Financial Reporting framework of information in that industry is different. In order to solve the problems of insurance companies in the field of Financial Reporting at different levels, effective measures can be taken. Emphasis on corporate governance Reporting, business environment information Reporting, etc., is the structure of the Financial Reporting framework of the insurance industry based on international Financial Reporting standards, which shows the double importance of information disclosure in the insurance industry.

This paper analyzed the consequences of Financial Reporting convergence towards integrated Reporting in Iran's capital market focusing on agency cost and cost of equity capital. In order to measure the Financial Reporting convergence towards integrated Reporting, a checklist has been used which designed based on the international integrated Reporting framework. The agency cost measured using the efficiency criterion based on the ratio of operational expenses to operational revenues. The cost of equity capital estimated based on the expected rate of return using the capital assets pricing model. The research population includes 144 firms listed in the Tehran Securities & Exchange over March 2016 till March 2021. Multivariable regression models were used to test research hypotheses. The findings showed that increase in convergence level of firms’ Financial Reporting with integrated Reporting framework has reduced agency cost and cost of equity capital. These findings suggested that focusing on the benefits of integrated Reporting through transparency and completeness of information disclosure has weakened agency conflicts and reduced agency costs. In addition, integrated Reporting has reduced the cost of capital in financing decisions due to the adoption of sustainable business model from integrated thinking and the reduction of information asymmetry due to greater transparency for more informed forecasting.

The subject of Financial Reporting transparency and its importance which has been more highlighted in recent years following unfortunate circumstances and created crises in world stock exchange and specially Black September in 1997, the event of September in 2001, disclosure of World Com, Enron, Xerox, Parmalat on the global level, and fall of Tehran Stock Exchange Index in 1383 caused the subject of Financial statement transparency to become a necessary phenomenon and the necessity of stock exchange to allocate a greater share to itself. This study has been performed as below: Investigations concerning the relationship between tax Reporting and Financial Reporting transparency.The subjects of the study consisted of different groups including Stock Exchange, Tehran Tax Affairs Organization, university professors, managers (companies), and certified accountants (auditors) of Tehran in 1389.The sampling method was based on ratio scale, and the sample volume was 150.The subjects were divided into five groups (the calculation procedure has been explained in the first chapter). To analyze the data and to indicate whether or not there is a relationship between tax Reporting and Financial Reporting transparency in each participant group the inferential statistics of correlation coefficient was used and to show the difference between each pair of correlation related to these groups the inferential statistics of Z- Fischer was applied. The results of the study indicated a positive relationship between tax Reporting and Financial Reporting transparency in that Financial Reporting transparency will be secured to a great extent if tax Reporting is documented in addition to present Financial Reporting.