عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Information transparency is one of the most effective tools in each market. Information transparency in the private sector is achieved within the framework of the regulatory requirements of the capital market However, since there was no legal means to control the transparency of information companies owned by the public sector, the legislator has tried to compensate for this vacuum at various times, in line with the requirement of the managers of the companies involved or the managers of the legal entities, with the prospect of certain sanctions. In this regard, the Securities and Exchange Organization was entrusted with control over the transparency, direction and method of disclosure, criminal prosecution and disciplinary actions against offenders. Lack of definite definition of indirect ownership, dispersion in explaining disclosed examples, disparity in the responsibility of disclosure to managers of owned or legal, entities the ambiguity in the definition of the institutions under the leadership, the lack of specification of the conduct of behavior, and the prediction of a fine for the directors of the legal entities of the owner and not the managers of the companies and the weaknesses in the predicted reaction are among the most important legislative issues in this area..