The substitution hypothesis postulates that various corpo- rate governance forms and dividend disbursements serve as alternatives. Given that transparent Information disclosure mitigates agency issues by lessening Information asymmetry and fortifying corporate governance, this study aims to explore the influence of Material Information Dis- closure which includes Groups A, B and Other Cases—characterized by their promptitude and significance—on dividends. Examining the period from 2018 to 2021 and encompassing a sample of 173 listed firms from the Tehran Stock Exchange, the findings affirm the substitution hypothesis. Moreover, Board independence is identified as a moderator in the rela- tionship between Material Information disclosures and dividend. Fur- thermore, the findings indicate that during the Covid-19 period, Group A and Other Cases were more potent factors for dividend reduction than Group B disclosure.

Objective: One of the most important sources of Information available to users is the Information disclosed by companies. Managers can express their expectations of the future performance using positive and negative words in written messages, or they might consider it as a low-cost strategy for gaining personal benefit. The purpose of this research is to get a good understanding of this kind of behavior. Methods: disclosure tone was measured in the written messages of 1445 reports including: the first prediction of earning per share, the report of activities of board of directors, and the report of the disclosure of significant Information, using specialized financial and general words and based on the three simple, balanced and unexpected approaches for 125 companies during the years 2012 to 2016. The test of research hypotheses was done using the generalized method of moments regression with dynamic mixed data and logit regression. Results: The results showed that there was a correlation between the use of more positive specialized words together with the proper return on assets in the current year and future performance. The higher use of this words, together with a higher use of neutral words, caused an improvement in the future return on assets. But the higher use of positive general words was correlated with a decrease in the future return on assets. The findings showed that specialized words can better explain the future performance of the company. Conclusion: Specialized words are a proper tool for providing Information about future performance and coordinating managers and investors’ expectations, and in comparison with general words, just by themselves or together with neutral words, have a higher predictive power of future performance.

This research examines the relationship between social and human directorial capital of CEO and board of directors with corporate 's Information disclosure quality. Human capital consists of education and work experience and social capital is a measure of the director's external network. Also we use the approach suggested by Kim and Verrechia (2001) as our measure of the disclosure quality. For examining the hypotheses given by 82 companies for the years 1388, 1390 and 1392 were collected. . This research includes two distinct models. The first one is designed to investigate the relationship between human and social capital with disclosure quality and the second one is designed to compare the impact of human and social on disclosure quality between insiders and outsiders. The results of the first model show that only education is positively related to disclosure quality while there is no significant relationship between work experience and networking with disclosure quality. Also the results of model number two indicate no significant difference in the impact of human and social capital on disclosure quality between insiders and outsiders.

Since some firms may use sustainability reports as a means of legitimacy to their performance and cover their deficiencies related to the quality of financial reporting through this Information, this study is aimed to investigate the relationship between the quality of financial reporting and sustainability Information disclosure in order to identify the firms having truly social responsibility. This study is a descriptive-analytical and applied research. This study uses multivariate regression model and ordinary least squares method for pattern fitting and the panel data as the data type. Also, Eviews9 is used for the model estimation. The sample consists of 92 firms listed in Tehran Stock Exchange during the period 2010 to2014. The results show a positive and significant relation of earnings management, conservatism and accrual quality to sustainability Information disclosure, but, no significant relation between sustainability Information disclosure and mandatory disclosure index. According to the results, firms doing earnings management use the sustainability Information disclosure as an alternative to poor reporting quality. The more conservative firms and those with higher accruals quality, use sustainability Information to complement the quality of their reporting. But we cannot comment on the firms' purpose of sustainability Information disclosure, according to mandatory disclosure index.

The aim of this study is to present a prescriptive model of environmental reporting in Iran. The model was developed using grounded theory method. The statistical population included experts in the fields of accounting, environment, natural resources and law. Snowball sampling method was used for the interview. After analyzing the data, A Model for Inadequate disclosure of Environmental Information in Financial Reporting was developed. The results show that there is no adequate disclosure of environmental activities and the lack of accounting standards and guidelines, weakness of laws, cultural and educational shortcomings, corruption and pressure groups are effective factors in current environmental reporting which are intervening conditions at the level of development, the performance of NGOs, the performance of environmental protection agency, the current economic condition, lack of public awareness and knowledge and the lack of legal environmental supervisions and inspections. Model strategies include destructive and polluting activities, non-payment of pollution taxes, non-compensation of environmental damage, monopoly of products and market, voluntary reporting (avoiding disclosure of undesirable Information) and its consequences include loss of national power, lack of sustainable development, lack of Information asymmetry, lack of accountability and the loss of competitive advantage.

The purpose of this study is determining the effect of intellectual capital Information voluntary disclosure on Information asymmetry of the Listed Companies in Tehran stock exchange. According to prior researches (Li & Haniffa (2007) and Ibikonel et al (2013) and Zuaini & Abood Mohammad (2013)), a dummy variable define to expose the intellectual capital Information voluntary disclosure and by investing the report board directors, determine a score for each company to expose this and Information asymmetry measure based on Stoll (1989). In this study 137 companies were selected by systematic elimination for a period of 5 year (2010-2014). The results of the study hypothesis suggest that by increasing the intellectual capital Information voluntary disclosure, reducing the Information asymmetry. In other words ntellectual capital Information voluntary disclosure in the period under review, reducing the Information asymmetry of the Listed Companies in Tehran stock exchange..Results are consistent with findings Zuaini & Abood Mohammad (2013).

CEO as a decision-maker at the head of the company, especially firms of their nature, is based on agency theory, plays an important role in increasing the level of transparency and creating Information symmetry. Persuasiveness behavior as a component of other science topics and issues developed capital market and financial management which may affect management approaches in disclosure. The purpose of this research is Presenting the CEO's model of persuasion through disclosure of financial Information based on comprehensive structural-interpretative analysis (TISM). This combined research is based on qualitative and quantitative methodology. The statistical community of the quantitative section included 18 university professionals who specialize in financial and accounting management. The statistical population of the qualitative section included 30 managers of Tehran Stock Exchange companies that participated in the matrix analysis section. In this study, firstly, statements about the persuasive ways of managing the financial Information disclosure began through a large study of relevant content and after categorizing 79 articles, the researchers terminated the classified articles, and in the end, 24 studies were introduced into the analysis further. After completing the process, 17 statements were identified in terms of three components that were reduced to 15 after Delphi analysis. In the Structural-Interpretative Analysis section (TISM), which is due to the mathematical and operational complexity of Structural-Interpretative Analysis (ISM), it was identified in the model presented. Stimulating the aspirations and expectations of shareholders and investors as a proposition of psychological approaches to persuasion and distortion through the massive display of regulatory and control mechanisms as the proposition of philanthropic approaches as the most influential statements by the CEO in disclosing Information and reporting accompanying financial statements.

Information asymmetry occurs when the interest of one party exceeds the others. Investors generally seek to invest in companies with the lower Information asymmetry and higher disclosure quality. Undoubtedly, when the gap of interests between institutional shareholders and the other stakeholders is low, the Information will be fairly disclosed. Information asymmetry and disclosure quality plays the important role in investment decisions. The purpose of this research is to investigate the relationship between Information asymmetry, cost of capital and disclosure quality, using analytical study. In doing so, the financial Information of 107 listed companies in Tehran Stock Exchange during the period of 2010-2015 has been investigated. The results show that there is a meaningful and direct relationship between the Information asymmetry and cost of capital. Also, we conclude that the relationship between the disclosure quality and cost of capital is meaningful and reverse.

This study empirically investigates the impact of disclosure quality and audit seasonality on audit fees. disclosure quality measured by disclosure scores maintained by each firm from Tehran security and stock exchange, seasonality measured by firm’ s fiscal year ends and audit fees measured by natural logarithm of fees paid by clients to auditors. The sample consists of 125 firms that accepted in Tehran stock exchange during 1388 – 1395. According to the requirements of the statistical section, the data of 120 companies in the 5-year period were analyzed. In this research, descriptive statistics including tables and charts, central tendencies, dispersion, distributions for describing the sample, and combined regression method were used to analyze the data related to the research aspects. The Excel software was used to extract the data and the Eviews software was used to perform statistical tests. And the Chow test was used to determine if the combined data is more efficient to estimate the desired function, and Fisher's statistic was used to examine the significance of the regression model. Also, t-Student statistic was used to examine the significance of the coefficients of the explanatory variables of regression model and Durbin-Watson test was used to investigate the non-self-correlation of model residuals. The results show that there is a significantly negative relation between disclosure quality and audit fees. Also the results show that this significant relation holds for busy season, not in off-season.