The purpose of this research was to investigate the role of technology, institutional ownership and research and development costs in the transparency of the information of companies accepted in the Tehran Stock Exchange. This research is conducted descriptively- causally and is of a type of applied research. The statistical population of the study consisted of all companies admitted to the Tehran Stock Exchange which 117 companies have been active throughout the research period in the stock market. The research data were extracted from financial statements of companies and analyzed using regression models using combined data. The research findings showed that in high- tech companies, increasing the proportion of institutional ownership and R & D spending increases transparency on disclosure. While in high technology companies with an increase in the proportion of institutional owners, information costs are reduced by increasing research and development costs.

Consumers often avoid online shopping and e-commerce websites due to the lack of transparency of information on the websites. In this research, it seeks to investigate the effects of electronic commerce transparency and mechanization on the accounting systems of Tehran Stock Exchange member companies that do business online. The research method is based on the mixed method. Data (accountants & financial experts) have been collected by implementing the foundational data theory method and conducting 18 in-depth interviews using the protocol and based on the multiple purposeful sampling method (intensity and snowball). Also, categories and themes were determined by using open coding, axial coding and selective coding using ATLAS.ti software. In a quantitative study, 298 people were randomly selected using a standard questionnaire. Data analysis was done using Lisrel software. The obtained results show that 1) transparency of products, transparency of buyers and transparency of transfers have a significant effect on the transparency of financial information; 2) the perception of information transparency has a significant effect on the intention to buy online and increase consumers; 3) Perceptual risk also has a significant effect on repurchase and perception of transparency on information transparency.

Many experts believe that transparency, greater access to information, and better flow of information help increase the accountability of governments and state officials and eventually help stem corruption and improve governance, which leads to an establishment's sustainability. In recent years, things such as unjustifiably high salaries and benefits, unjustifiable provision of properties and extra benefits at municipalities, the manner in which government-subsidized foreign currency is provided to importers of goods, etc are an indication of not-so-transparent processes, which are the result of lack of transparent information and flawed performance of supervisory organizations. This article discusses the important role of free access to information in improving the efficiency of governance and demonstrates that access to information in Iran is not as it should be and that supervisory organizations face a conflict and multiplicity of responsibilities. It also puts forward some proposals that could help improve information dissemination and supervisory structures in the country.