With the increasing spread of information needs regarding business unit operations, the presentation of financial statements in the traditional way does not meet all the needs of users. Currently, financial statements provided by companies are based on historical information and require financial expertise to use. Traditional financial reporting not only does not provide users with complete information to respond to business activities, but also fails to provide adequate and adequate information on the economic performance and business value of a business unit to meet the interests of its stakeholders. It is reported separately (financial report, management report, monitoring report and reward award and sustainable development report) in a coherent set of statements and the relationship between them and how they affect the company's ability to create and maintain value in Describes short-term, medium-term and long-term. The purpose of this paper is to help explain the concept of integrated reporting and the use of value added form as a practical, appropriate and useful tool for companies to use the concept of integrated reporting in line with stakeholder theory. Since the value added form fully complies with the principles and concepts proposed in the integrated reporting framework of the International Integrated Reporting Committee and also with the ultimate goal of integrated thinking and the interests of the organization's stakeholders, it has the potential to be used as an integrated reporting tool.

Value creation as a new paradigm is a factor in investment criterion, so it can measure and manage shareholder,s value to maximize wealth and return of shareholders. In this subject, management shareholder,s value(MSV) suggests some tools such as economical value added (EVA), market value added (MVA) and cash value added (CVA).In this paper we have examined management shareholder,s value in capital stock exchange companies during the years 1380 to 1385, number of companies existed in metal industry group were about twenty six but only twenty four companies financial information (observations) were available for our sample test.We have examined value based factors such as economical value added and market value added with shareholders value added (SVA) by regression analysis and according to the result, correlation between these variables (EVA & MVA) with (SVA) proved, there was a negative correlation between (EVA) and (SVA) and  positive correlation between (MVA) and (SVA) so, the results indicate that they are appropriate predictors in managing investment value added for investors.

The aim of this article is review the content of information and to explain effects of  EVA, REVA in concerning market value added of companies in the Tehran stock exchange for guiding management, investors, government and creditors a mechanism to review. Survey included manufacturing companies adopted in the Tehran Stock Exchange for a four-year period from the years 1383 to 1386, sample survey is based on the systematic elimination method includes 68 affiliated companies in Tehran Stock Exchange. Also, given that the type of data research is balanced panel for data analysis we used E_Views software and we used tests of, f, Hasman, Watson Durbin, least squares and the correlation coefficient and coefficient of determination. Findings show there is no significant correlation between two variable economic value added and market value added. In the other hand between two variables refined economic value added and market value added is significant correlation also with entering make both economic value added and refined economic value added in model, the coefficient is lower than the case in the regression model, so refined economic value alone can explain the value changes added more than economic value added.Book value is not equal to market value added and the book value of capital cannot express market values and expectations of investor for decisions, and demonstrate the economic value added and refined economic value added are not good substitute to each other considering rate of inflation.

The Economic Value Added (EVA) and Free Cash Flow (FCF) are main measures of value measurement that both don’t have other accounting measures inadequacy. If EVA and FCF be used with Cash Value Added (CVA) and Residual Income (RI) measures will cause symmetry between shareholders and management interests. In addition to the mentioned measures apply to report firms of economic values. This research investigated the relation among CVA, EVA, FCF and RI as independent variables with created shareholders value (CSV) as dependent variable. To perform this research, the data for 74 publicly listed firms in Tehran Stock Exchange during 2005-2009 were used. For this purpose, sample firms were divided in two group. Group1 including the firms were created value (the shareholder return exceeds the required return), group2 including the firms were destroyed value (the shareholder return is less than the required return). For testing hypotheses regression analysis methods and comparison of tow equation regressions with SPSS were used. Findings showed that model of EVA and FCF with R2 0.317 is the best model and model of EVA and CVA with R2 0.163 is the weakest predicted model for created shareholders value.The research showed to listed firms in Tehran Stock Exchange, EVA and RI the best of index for estimate CSV, too if they be used with index such as CVA, FCF…, they will have better results.

According to literature, value of an asset is equal to the net present value of future cash flows expected from that asset. Therefore, it appears that historical data would not dictate to determine the value of an asset. But, it is witnessed in the market that investors make their decisions based on the historical financial statements [2]. Meanwhile, Stewart [8] claims that economic value added, which is calculated using historical data, can precisely determine the market value added and, therefore, we should cease using other yardsticks such as accounting net profit. On this basis, first it was attempted to test this claim in the Tehran Stock Exchange Secondly, determine what is the relative degree of workability of this measure with the accounting net profit, which is a simple and traditional yardstick. The result indicates that in the Tehran Stock Exchange, both the economic value added, and the accounting net profit are weak and inefficient measures in determining the market value added.

The purpose of this research is to investigate the relationship between changes in profit and loss account items and market value added changes in companies admitted to Tehran Stock Exchange. The research method in this research is descriptive-correlational and in terms of its purpose. The method of data collection has been library studies. In order to test the research hypotheses, Pearson correlation coefficient and success rate test in society have been used. The results of this study showed that there is a relationship between changes in profit and loss statement items and market value added changes, and there is a significant relationship between changes in income, cost and operating costs with changes in market value added in the companies studied.

In this article in order manage the risk from the lack of tax compliance. The optimal model “ selection forvat audit” using data mining techniques (vector machine and decision tree) be studied. In the selection for auditing, the important issue is select the right files for auditing from within the range of potential candidates. So that’ s the choice while covering the maximum tax risk, it will increase the efficiency of the tax system. because of the limits available in time and sources, Audit all tax payer will get various costs. In addition, the costs associated with the audit and the revenue from auditing are also raised. therefore, the output of the tax audit process greatly contributes depending on the quality of the selection of the audited tax payers collection. To do this research in it all, using the Delphi method, factors affecting tax risk are identified and continuing with the using of the statistical samples of research. Which includes 281 companies that were subject to Vat audit between 2001 to 2015, Different models were extracted and their ability was evaluated to choose optimally for Vat audit. The results of the study show that the Linear support vector machine method up to 70% of tax payers with this clustering algorithm correctly they will be separated depending on the analysis of existing data. Which is more reliaboh le then other data mining techniques of decision tree.