بررسي ميزان رعايت استانداردهاي حسابداري ايران مقررات بورس و قانون تجارت در شركتهاي پذيرفته شده در بورس اوراق بهادار تهران

The Investigation of The Compliance of Iranian Accounting Standards, TSEʹs Law and Trade Laws in Tehran Stock Exchange

This paper has examined the level of applying of Iranian accounting standards, TSEʹs regulations and corporation laws, by the 95 firms listed in TSE during 1385 fiscal year. To measure the level of applying Iranian accounting standards, TSEʹs regulations and trade laws, the ratios of followed mentioned items on total mentioned items (includes 27 Iranian standards, 38 TSEʹs regulations and 20 Iranian Trade laws) are used. The results shows that, first Iranian accounting standards, TSEʹs regulations and Iranian Trade laws are highly followed by sample firms. Second, the size of firms has no significant effect on the applying of mentioned items, but the life time that firms are member of TSE, has a negative and significant effect on the levels of applying of mentioned items.