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Legal review and analysis of the role of reporting systems in protecting the rights of stakeholders in companies admitted to the stock exchange.
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Abstract: (144 Views) |
| Abstract: Each shareholder, based on the investment and purchase he has made, has interests that cannot be violated and it is necessary for the shareholder to know about them. These rights and interests are determined based on the commercial law and are based on the ownership of shares. companies admitted to the stock exchange. It is necessary for the shareholders to be aware of these rights so that they can earn profit in the capital market. Financial reporting plays an important role in investment decisions. In this article, an attempt has been made to discuss the role of financial reporting in protecting shareholders' rights. It should also be mentioned that despite the variety of users of financial reports, in this research, only the owners' equity (the most important user group) is emphasized because the issues discussed about the owners' equity can be a model for other users as well. In this regard, financial reporting has been studied from different aspects (goals, standards, conceptual framework, quality features, reliability, users, costs and methods of their improvement). The research method used in terms of information collection was a library research type and in terms of the purpose of the post-event research type, it was one of the types of descriptive research. Post-event research is a type of retrospective research in which the cause and effect of events are investigated after they have occurred. The result of the research is related to the creation of a conceptual framework in relation to the financial reporting process, because in a period where changes in the needs of users occur rapidly, there is a risk that financial reporting lags behind the changes and cannot meet the needs of users. Therefore, financial reporting must change along with the needs of users, otherwise it will lose its importance and relevance, and this cannot be achieved unless there are reporting standards and a suitable conceptual framework for financial reporting. |
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| Keywords: financial reporting, violations, shareholders' rights, stakeholders |
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Full-Text [PDF 1355 kb]
(83 Downloads)
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Type of Study: Research |
Subject:
Special
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