This comparative study delves into the financial information reporting and behavioral patterns of listed companies in Iran, shedding light on the dynamics that shape financial disclosure practices in the country. Leveraging a comprehensive dataset and employing rigorous analytical techniques, we investigate the variations and commonalities among these companies, providing insights into their reporting practices and the factors influencing them. Our findings offer valuable perspectives for regulators, investors, and policymakers seeking to enhance transparency and corporate governance in Iran's capital markets.

Financial information reporting, Listed companies, Comparative analysis

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