نویسندگان
1 دانشکده حقوق و علوم سیاسی، دانشگاه تهران
2 دانشکده حقوق، دانشگاه شهید بهشتی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
For goal of transparency, listed companies are required to disclose their significant events, quarterly reports and the decisions taken in their general meetings. Of course, when the dissemination of information might prejudice a company’s interests, it can withhold the disclosure on condition that it keeps the information confidential. This article, by using American and English experiences, seeks to find the current failures in Iranian disclosure system and suggest the solution for future reforms.
For goal of transparency, listed companies are required to disclose their significant events, quarterly reports and the decisions taken in their general meetings. Of course, when the dissemination of information might prejudice a company’s interests, it can withhold the disclosure on condition that it keeps the information confidential.
کلیدواژهها [English]
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