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.

Corporate Governance refers to a voluntary participation for sustainable development upon the regulatory requisites to decrease the distance between corporations and stakeholders by means of reporting and financial information disclosure. On the other hand, financial information, is considered as one of the first factors to evaluate the management efficiency in gaining the benefit due to the executive operation. Additionally, several direct and indirect factors affect the corporate governance and financial information relationship; therefore, two factors related to information features with the most impact factor including transparency of financial information and quality of financial information as the mediator variables were entered into the model. Data was gathered from Qavamin bank. Model reliability and variables interrelation were tested using path analysis method and results showed that corporate governance is influenced by financial information. This is important to state that the transparency of financial information has the most effects among the other factors in achieving the corporate governance among the target statistical population.

There are many factors in the transparency of financial information, the most important and most effective of which are financial components. In this research, we merely consider financial insurance agents in transparency of financial information because of, insurance accounting specific nature. The purpose of this study was to investigate the effective relationship between financial insurance factors and financial information transparency of the insurance industry. To determine the final financial components of insurance, experts of the insurance industry were consulted and a researcher-made questionnaire was used to collect data. The research sample consisted of 151 managers and experts in the insurance industry selected by random sampling method. The realm of this research is 2017 and city of Tehran. One-sample t-test was used to analyze the data in a small phase. The results indicate that financial insurance factors have a meaningful relationship with the transparency of financial information in the insurance industry, but violations were also found in the research components. The results of the ranking showed that the disclosure of leverage ratios and deferred loss accounts has the highest degree of significance.

Within the two past decades, transparency of financial market has been regarded as one of the variables that affect investment strategies in financial markets. This research investigates the relationship of transparency of financial information with the investors’ behavior in Isfahan Stock Exchange. The statistical population of the research is composed of investors in the Isfahan Stock Exchange. The research employs the questionnaire tool during the period between 23, September, 2012 and 21 November 2012. To test the hypothesis, correlation test, paired comparison test and one-way factor analysis were used with the help of SPSS software. The three hypotheses of the research were tested at the level of 95 percent. The results show that the all three aspects of transparency, i.e. the disclosure of financial information, transparency within the structure of the board of directors and the transparency of ownership structure influence the behavior of investors in the Isfahan Stock Exchange. Meanwhile, investors’ understanding of the aspects of transparency depends on demographic variables concerned. This research tries to offer helpful recommendations to the investor to adjust their behavior according to the stock exchange conditions.

The behavioral bias of managers in terms of myopia and optimism leads to behavioral bias, which further exacerbates information asymmetry and agency problems in companies. In fact, the reason for such behaviors is the personal motivation of managers to achieve their goals and maintain their positions, which makes them not to seek transparency of financial information. The present study examined the effect of myopic and optimistic management behaviors on the transparency of corporate financial information. According to the study variables measurements, the sample size consisted of 97 companies listed on the Tehran Stock Exchange for the period of 2009-2016. A multivariable regression model was used to analyze the research hypotheses. The results of the research hypotheses showed that managers' optimistic behavior reduces the transparency of corporate financial information. This finding shows that managers are over-optimistic and do not seek transparency of financial information due to bias. Other results of the study showed that managers' myopic behavior negatively affects the transparency of corporate financial information. The findings suggest that managers consider short-term performances due to personal motivations and to achieve their goals and do not seek transparency of financial information.

The phenomenon of the financial crisis is not a new phenomenon around the world. The structure of an economy or a set of economies may face a financial crisis. In fact, it is deformation, dimensions, causes and roots of the financial crisis which create a state of change from this crisis. Recently, evidence has shown that the market value of firms subject to bankruptcy is significantly reduced. In this study, the impact of the financial crisis on conservative accounting and transparency of banks in Iran has been studied. After designing the transparency indicators, the transaction information was collected from the Stock Exchange in the five-year period of 2011-2015. The statistical sample consists of 18 banks selected by systematic elimination method, which in total were 90 years-bank. In this research, linear regression and correlation were used to investigate the hypotheses of the research. Eviews software was used to analyze the data and test the hypotheses. What can be said in the overall conclusion of testing the hypotheses is that the financial crisis affects the conservative accounting and transparency of banks.

Background: Despite numerous laws and regulations related to access to information and transparency, there are many problems in their implementation. The purpose of this study was to investigate and analyze the challenges facing laws and documents related to transparency in the health system of Iran. Methods: Documents, laws and regulations related to issues of access to information, transparency, and disclosure of information from various fields were collected and analyzed using the READ approach. After systematic naming of documents and laws, their information was entered in a table, after which different parts of each document were carefully analyzed and compared. Results: There are numerous documents, laws and regulations on the issue of access to information and transparency, but the lack of enforcement for these laws and regulations has caused inefficiency. Some of these documents, laws and guidelines are in conflict with each other and some have shortcomings. Often, there is a long time gap between the drafting of the bill, the approval of the law and enforcement of executive instructions. Sometimes, unawarness of the method of identifying and separating privacy information and personal information causes problems in implementation. Conclusion: Attention to enforcement while developing transparency and access to information is a fundamental necessity, in order to prevent introduction of a multitude of ineffective laws. Drafting of laws and regulations in terms of form and content should be in such a way that the possibility of misunderstanding and violation of them is minimized. Approval of bills and executive regulations must be achieved at the appointed time, so that the laws are implemented at the right time and have the required effectiveness

The aim of the present research is to determine the effects of financial information transparency and composition of board of directors on forecast accuracy of corporate earnings in companies. A corporation's key for success is hidden in its optimal direction. So it can be claimed that the secret of the eternal reputation of popular corporations lies in their efficient board of directors. One of the significant components of important economic decisions of investors and of the optimal features of competitive markets is better and further information disclosure, especially the one which is specific to a certain corporation. Essential information disclosure facilitates quick transactions which are the principle determinant of a corporation's capacity. Earning forecast by managers and its characteristics is a sign of presenting managers' private information or confirming their claims. This sign helps investors to realize the relationship between managers' forecast and future earnings better and predict stock price more accurately. Therefore, the main objective of the present study is probing into the effect of transparency of financial information and board composition on forecast accuracy of corporate earnings in companies in Tehran Stock Exchange by examining a sample of 498 firm-year data over the period between 2006 and 2011. In order to test each of the research hypotheses, multivariate regressions were conducted using SPSS18. Testing the hypotheses showed that financial information transparency is not effective on forecast accuracy of corporate earnings. However, the composition of board of directors had a meaningful negative impact on forecast accuracy of corporate earnings. Besides, the research findings showed that among control variables tested in the research model, financial leverage had a negative significant relationship and company size did not have a significant and positive relationship with forecast accuracy of corporate earnings.

Motivated by agency theory, we investigate how corporate governance affects firm’s dividend policy. It is argued that dividend payouts reduce agency conflicts by the reduction of free cash flow’s amount. Therefore, the investigation of corporate governance impact on dividend policy can viewed as an instrument for solving agency costs problems. This study confirmed this issue, also.Eighty-one Tehran stock exchange listed companies between 2006 and 2010 have been selected as the sample of the research. Furthermore, Control, and financial information transparency dimensions of corporate governance calculated according to its measurable indexes such as Audit reference (Audit Quality), the firm under examination is parent or subsidiary, Legal inspector of the firm and Financial Information Transparency. The Findings indicated that Audit Quality as a control dimension and Financial Information Transparency have a significant and direct (positive) effect on corporate dividend policy. In addition, significant effect of control variables as cash dividends of the previous year, stock dividend, investment opportunity (MTB), free cash flow, profitability, leverage and firm size on corporate dividend policy was confirmed.