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.

This is an empirical investigation on the relation between investment efficiency and financial Reporting Quality, which is based on Verdi (2006) model. Investment efficiency in a conceptual framework means the acceptance of the investment projects with positive NPV, and investment inefficiency means rejecting these investments opportunities (underinvestment) or investing in projects with negative NPV (overinvestment). In this paper, expected investment is a function of growth opportunities. Overinvestment and underinvestment is a sign of investment inefficiency. For evaluating the financial Reporting Quality, we used the accruals Quality model. This paper investigates the subject matter in 152 companies at TSE (Tehran Stock Exchange) in 1379 to 1387 time period. The evidences suggest no association between those variables.

Objective: This study explores the impact of seasoned equity offering (SEO) on financial Reporting Quality (FRQ), using free cash flow and growth opportunities, considering the cost of capital. Financial Reporting Quality is a potential factor in reducing information asymmetry between managers and shareholders of the companies. Method: We used two samples of the companies listed in the Tehran Stock Exchange from 2001 to 2018. The principal sample consists of the companies that had seasoned equity offerings, and the parallel sample consists of the companies that are in the same industry and did not have SEO. The principal sample consists of 1543 company-year observations, and the parallel sample consists of 1938 company-year observations. We used two methods to calculate growth opportunities, the market-to-book value ratio, and Hyland and Diltz (2002) method. Free cash flow (FCF) was estimated using the Richardson (2006) method. To examine the role of cost of capital, we used the five-factor model of Fama and French (2015). Financial Reporting Quality was estimated using the methods of Dechow and Dichev (2002) and McNichols (2002). To test the hypotheses, we estimated multivariate linear regressions using the findings of Dechow and Dichev (2002), Doyle et al. (2007), and Huang et al. (2012) and the portfolio formation approach. Results: Given that there are various measurements of financial Reporting Quality and there is no universally accepted way of the measurement of financial Reporting Quality, the results showed that the companies with high free cash flow and low growth opportunities and those with low free cash flow and high growth opportunities increase their financial Reporting Quality when seasoned equity offering. The companies with higher cost of capital have higher financial Reporting Quality compared with those with lower cost of capital, and when seasoned equity offering, the companies with lower cost of capital increase their financial Reporting Quality. The results also showed that while the companies without capital raising have high free cash flow and low growth opportunities, they have low financial Reporting Quality, and while the companies have low free cash flow and high growth opportunities, they have high financial Reporting Quality. Conclusion: Companies that accept seasoned equity offerings increase the Quality of their financial Reporting to attract more funding and succeed in underwriting new stocks.

Purpose: As competition in the financial markets expands, companies in the field are more successful in enhancing their dynamic capabilities through the creation of unmatched values and resources, allowing them to gain greater market share. Developing these capabilities, while having potential future returns from a competitive perspective, can also improve the level of interaction of the company with stakeholders and enhance the company's competitive performance. Therefore, focusing on the analysis and evaluation of research and development costs can, as a measurable basis, help to better understand the development capacity of companies and disclose it as an information base in the form of financial Reporting. The Purpose of this research is the effect of the dynamic competitive capabilities on financial Reporting Quality. Method: In terms of purpose, the present study is an applied research and in terms of data collection method, it is a quasi-experimental post-event research in the field of positive accounting research. Eviews software tested the research hypothesis. In this study, 71 companies in Tehran Stock Exchange during the period 2014 to 2018 were studied. In this study, technological capability based on Data Envelopment Analysis (DEA) was used to measure dynamic competitiveness, and the Quality of accruals and voluntary accruals was used to measure the Quality of financial Reporting. Result: Based on the combined data, the F-Limer test was used to determine the significance or tabularity of the data at the significant level of the model. According to the obtained results, the significance level of F-Limer statistic for all models is less than 0. 05, so the null hypothesis of the test is rejected and indicates that the panel data method should be used to estimate the research models. According to the results of this test and its significance level, it was determined that the models should be estimated by the method of fixed effects. According to the results of this test and its significance level, it was determined that the models should be estimated by the method of fixed effects. The results of statistical analysis and testing of research hypothesis showed that technology based on source-based approach has a positive and significant effect on the Quality of corporate financial Reporting. Conclusion: This result suggests that with the development of dynamic competitiveness, the company will be more capable of creating more sustainable resources at a competitive market level, which can lead to improved Quality of corporate financial Reporting. Companies with technological capabilities based on investment in research and development seek to create value and maintain the necessary dynamism in a competitive environment and will strive to timely disclose financial functions and investment in research and development to news stakeholders. Communicate to the company to increase the level of trust and confidence in the company to achieve greater returns.

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.

This research examines the effect of financial Reporting Quality on idiosyncratic return volatility in the companies listed in Tehran Stock Exchange during a period of ten years (from 2001 to 2010). In this research, earnings Quality index based on Francis (2005) has been used to measure financial Reporting Quality and three-factor model of Fama and French (1993) has been used to calculate the idiosyncratic return volatility. For data analysis the linear multiple regression with use of panel data has been employed. The results show that financial Reporting Quality has the inverse effect on idiosyncratic return volatility. Results of the research also indicate that annual stock return, financial leverage and operating cash flow of next year have direct effect on idiosyncratic return volatility. Also the firm size has inverse effect on idiosyncratic return volatility.

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.