The recent researches consider the Information content of consolidated financial statements compared with parent company financial statements & examine its usefulness for the users. In this survey 38 listed companies in Tehran stock exchange during 1385-1390, were studied in order to fit a multivariable panel data regression. The results of this analysis show that, consolidated income statement is much more useful than parent-only income statements. Consolidated & parent cash flows statements don’t have any Information content. Moreover, in comparison with cash flows statements, income statements are more useful.

Making economic decisions and allocating resources optimally without the presence of valid and reliable data is not possible. Capital flows towards superior economic activities when capitalist decisions rely on timely, relevant and reliable Information. In this regard, auditing plays a vital role in determining the validity of Information; in other words, given the accountability requiring the presence of valid and reliable data, it can be stated that auditing is one of the fundamental accountability processes. In the current research, an optimum prediction method for independent auditor's report types is selected and two approaches of the J48 algorithm and random forest are compared. This research has been conducted on 84 corporates during 2008-2017. In order to train, test and investigate the research variables, Weka software was used. The dependent variable is the auditor's report type. Results indicated that the accuracy of the J48 algorithm has been 72.61% and 60.42% in training and test sections, respectively and the accuracy of the random forest has been 94.57% and 63.09% in training and test sections, respectively; so, the random forest model is more effective.

The present research which could be centralized on accounting number that has been reflected in financial statement; It will show the management decision on future profit. It will be investing and analyzing the Information, the 84 of financial ratios which has been included liquidity, activity, investing, and profitability, in profit anticipating. It has been identified the 35 of the most important ratios. The research's outcome has shown Information content and the strength of accounting number anticipation however this strength in anticipating between financial statement's numbers is not similar. Also the research's outcome shows that profitability ratios and liquidity ratios would be in high and low level of the profitability anticipating strength and activity ratios and investing would be the second and third place after profitability ratios. The anticipating models could be helping the investor and other usages to prognosis the investing efficiency from analysis and techniques.

Economic and political structures in the capital market pressures can affect managers, auditors and investors behavior in the face of the financial reporting. One of the best examples of political and macroeconomic actions in recent years is the economic sanctions against Iran. Companies in the Tehran Stock Exchange also inevitably have been influenced by the pressures of economic sanctions against Iran. The purpose of this paper is to determine the effect of economic sanctions on the Information content of financial statements. The data has been analyzed using a sample of 165 listed firms in the Tehran Stock Exchange during from 2001 to 2014 and panel data regression models. The results show that the Information content of financial statements reduced in the period of economic sanctions. Also, reduction in the financial Information content of loss-making companies and firms with high earnings management during the period of intensifying economic sanctions has been more than reduction in other companies.

According to Iranian accounting standards, to provide financial Information about the groups economic activities of economic entities, major companies are required to report its consolidated financial statements and separate financial statements. This study seeks to answer the question of which of these two sets of Information to investors and other users need to provide more timely. In this study, the listed companies in Tehran Stock Exchange for separate financial statements in addition to consolidated financial statements are presented, For a period of 6 years, the years 1387 to 1392 have been selected. According to the results of the F-Limer and Hausman tests for each estimated regression models with random effects panel data method is used. These findings suggest that the Information provided in the separate financial statements of the parent company financial statements compared to the more timely. It features Information about the value and usefulness of financial statements increases and causes of financial statements for external users to be more useful and valuable. In addition, the results show that both sets of consolidated and unconsolidated financial statements are conditional conservatism, but Information presented in the unconsolidated financial statements are conditionally more conservative than consolidated financial statements.

Information content of consolidated versus parent company financial statements with emphasis on the role of international financial Reporting Standards. Evidence from the two capital markets (Iran and Singapore) in this paper, Information content of consolidated versus parent companies financial statement was analyzed. the sample of this study included the real Information of 46 companies in Tehran stock Exchange and 92 companies in Singapore stock Exchange between 2010 and 2014. In this study, descriptive statistics and panel data and undated model were used to analyze the data. our finding indicated that the Information content of consolidated financial statements is more than parent company financial statements. Also, the scope of this study was focused on role of international financial reporting standards in providing consolidated financial statement. The result suggested that consolidated financial statement in stock Exchange market in Singapore include more Information content than financial statement in stock Exchange market in Iran.

Purpose: The purpose of this study is assessing the usefulness of Information resulted from applying Iranian accounting Standard of Retirement benefit plans (No. 27). Methodology: we use Post Implementation Review and mixed method approaches; in other words, we used questionnaires and interviews for collecting data. Results: format of financial statements, the presentation of their components, the method of measuring obligations of pension benefits and Contributions, presenting funds deficiency and accompanying notes are useful, but measuring and disclosing of investments is not useful. Opponents criticize not specifying the quality of net asset value increases and liquidity of funds. Respondents also believe that the structure, rates and methods of actuarial calculations are not understandable; describing the basic aspects of actuarial calculations, mentioning samples, determining the format of actuarial report and its Information and extensive exposure enhance understandability. Conclusion: In general, Information of applying Standard NO. 27 is useful but in order to increase the usefulness and understandability it should be modified. Contribution: Despite the importance of financial reporting of pension funds, the usefulness of their financial reporting not been thoroughly investigated, so we considered various dimensions of it.

The purpose of this study is to examine the relationship between informativeness of earnings as proxy for earning-return relationship and levels of transparency of financial Information in Iran. We select 184 firms listed in Tehran Stock Exchange (TSE) for the years 1386 and 1387. Then, the sample firms were divided into firms with low and firms with high financial Information transparency. The study uses Multiple Liner Regression Models to test the relationship between financial Information transparency and the informativeness of earnings.The results show that there are significant reductions on earnings response coefficient for the firms with higher financial Information transparency. The results verify that in more transparent firms the relevant Information earnings could be reflected in advance in stock prices. Therefore, earnings informativeness in such firms is lower than the others.

In recent years, studying the quality of accounting and financial texts and it’ s relation to others financial and non-financial proxies has became one of the new important matters in academic and profession literature. The purpose of this research is to investigate the relation between readability of financial statement (readability) and the sensitivity of investors to use of accounting Information in Tehran Stock Exchange. The results show a significant relation between readability and the sensitivity of investors to use of accounting Information. Furthermore, this sensitivity is higher for companies which have more non-professional and non-major investors.

Introduction: content and procedures of social responsibility reporting are different in various countries since there exist main differences among countries in various aspects. Therefore, regarding the different social and environmental conditions in Iran in relation to other countries, it is expected that the expectation and demand of beneficiaries and users will differ in disclosing social responsibility. Hence, the current research identifies the concept of social responsibility and presents a compiled framework on the content of social reporting in Iran at the same time.Method: This research is a descriptive survey, and the attitude of the beneficiaries and users toward financial statements on the importance of different subjects in social responsibilities has been investigated by a designed-researcher questionnaire according to the importance and subject of the research in 2013. The statistical sample of the research has been selected by convenience sampling method, and the collected data have been analyzed by means of Wilcoxon Signed-Ranks Test, One-Sample T-Test, and Repeated Measure Design.Results: Most of the respondents expect that the companies have some disclosures on their own social responsibilities, and they should include the following subjects respectively in the social reporting: “Health and Safety”, “Energy”, “Fair Activity Procedures”, “Environmental Subjects”, “Human Resources”, and “Involvement in Social Activities”.Conclusion: From the viewpoint of financial statements users, corporate social responsibilities is very important. Therefore, companies should be aware of the requirements and expectations of users about social reporting and the companies should try to meet their needs.