EXAMINING FINANCIAL INFORMATION REPORTING AND BEHAVIOR OF LISTED COMPANIES IN IRAN: A COMPARATIVE ANALYSIS

Аннотация

This study conducts a comparative analysis to examine the financial information reporting and behavior of listed companies in Iran. The research investigates the level of compliance with financial reporting standards and identifies the factors that influence the reporting behavior of these companies. By analyzing the financial statements and disclosures of a sample of listed companies, the study provides insights into the quality and transparency of financial information in Iran's capital market. The findings shed light on the challenges and opportunities for improving financial reporting practices in the country. KEYWORDS Financial information reporting, listed companies, Iran, comparative analysis, compliance, reporting behavior, financial reporting standards, transparency, disclosures, capital market.